Details of levy clause of constructional advantage Article 59
Upon receipt of the copy of public notice and registry for community development charge, the tax bureau shall decide on the commencement date and period for fee charging and make ready fee payment notices to be delivered to various fee obligors prior to the commencement of fee collection.The time limit for payment of said community development fees shall be one (1) month.
中文原文 工程受益費徵收條例施行細則第59條
稅捐稽徵機關於收到徵收工程受益費之公告副本及查徵底冊後，應即擬定徵期，編印並繕妥繳納通知單，於開徵前送達各繳納義務人。
前項工程受益費之繳納期限為一個月。
前項工程受益費之繳納期限為一個月。