To apply for eligibility for special rates on land value tax according to Article 18 of the Act, landowners shall submit a completed application form along with the following to the competent taxation authority for approval:
1. Industrial land: The construction permit and proof of status as an industrial entrepreneur; entrepreneurs that need to apply for an establishment permit prior to the construction of the factory should attach the factory establishment permit. The usage plan/blueprint approved by the competent industry authority or the factory establishment permit, and the building license shall be attached. Where the factory has gone into operation, the factory registration certificate shall also be attached.
2. Other lands eligible for special rates on land value tax: Relevant approval document issued by the competent authority of the enterprises concerned or by the Executive Yuan under a special project and the usage plan/blueprint or the organizational documents or the building/improvement certificate shall be attached.
Owners of lands already approved for special tax rates according to Article 18 of the Act shall file for a change of applicable rate to the general rate for land value tax in the event of the following:
1. Failure to complete construction and commence land use according to the approved plan within the time limit specified by the competent authority of the enterprises concerned.
2. The duration of suspended construction or usage has exceeded one (1) year.
If land in suspended construction or usage in excess of one (1) year as set forth under Subparagraph 2 of the preceding paragraph is categorized as industrial land, the special land value tax rate shall remain applicable provided the factory registration is not yet revoked or canceled by the competent industry authority and the land has not been changed to other uses.
Where the applicable tax rate is required to change to general rate for land value tax pursuant to Subparagraph 2 of Paragraph 2 while the tax imposed thereon was not yet approved or finalized as of 22 September, 2000, the provisions under the preceding paragraph shall apply.