Regulations for the Auction of Domestic Land and Improvements Acquired by Foreigners That Are Not Used in Accordance with Regulations Article 17
The municipality or country (city) government shall notify the owner and the holders of other rights the following bid result items:1.Winning bid price.2.Land value-added tax and related taxes owed.3.Auction basis of enforcement fees.The municipality or country (city) government shall allocate the proceeds in the order stipulated in above Articles 2 and 3. The owner shall be notified to collect the remaining amount if any within a three-month period. If not collected within the stipulated time, the amount shall be put on deposit in accordance with regulations.
中文原文 外國人未依規定使用其投資取得國內土地及其改良物逕為標售辦法第17條
直轄市或縣（市）政府應將得標結果載明下列事項，通知所有權人及他項權利人：
一、得標價格。
二、應繳之土地增值稅及相關稅費。
三、應付標售執行名義之各項作業費用。
直轄市或縣（市）政府應將所得價款，依前項第二款及第三款所定之順序分配，如有剩餘應通知所有權人於三個月內領取，逾期未領時，應依法辦理提存。
一、得標價格。
二、應繳之土地增值稅及相關稅費。
三、應付標售執行名義之各項作業費用。
直轄市或縣（市）政府應將所得價款，依前項第二款及第三款所定之順序分配，如有剩餘應通知所有權人於三個月內領取，逾期未領時，應依法辦理提存。