Details of levy clause of constructional advantage Article 63

In the event that the fee obligor has an objection to the community development fee assigned and intends to file a recheck application, said obligor shall first make half of the payment listed on the notice within the specified time-limit and then file the recheck application with the relevant tax bureau. No late application will be accepted.Upon receipt of the recheck application set forth in the preceding paragraph, the tax bureau shall immediately transfer it to the original registry compilation agency for data verification, after which the agency shall make a reply to the applicant with a copy of the reply distributed to the tax bureau. In the event of a change in the verified payment amount, a revised registry shall be compiled and delivered to the tax bureau for subsequent processing.
中文原文 工程受益費徵收條例施行細則第63條
繳納義務人對應繳納之工程受益費有異議申請復查者,應於規定期限內照繳納通知單所列數額先行繳納二分之一款項後,向稅捐稽徵機關申請復查。
逾期不予受理。
前項申請復查案件,稅捐稽徵機關應即移送原查定機關辦理復查,原查定機關應核復申請人,並以副本送稅捐稽徵機關,其原查定數額有變動時,應編造更正清冊送稅捐稽徵機關辦理。

English translation for reference only; the Chinese text prevails. Not legal advice.