Details of levy clause of constructional advantage Article 65

As of the day of public notification set forth under Paragraph 1, Article 6 of the Statute, the tax bureau shall, upon issuance of land value increment tax and deed tax sheets or tax exemption certificates for transfer or dien right establishment of lands or improvements within the benefited area, check the registry to determine if any community development payments remain outstanding or in default in accordance with Article 56. For still outstanding (defaulted) payments, the tax bureau shall notify the obligor to make the payment in full, or have the buyer or dien right holder to provide a letter of undertaking pursuant to Paragraph 3 , Article 6 of the Statute, and then affix a stamp that reads “community development fees paid” or “buyer or dien right holder has promised to pay” on the land value increment tax or deed tax sheets or tax exemption certificate and then hand said sheets or certificate to the obligor as evidence for rights change registration at land administration authority. For registration applications for land value increment tax and deed tax imposition already filed before the day of public notification, land administration authority shall first notify the buyer or dien right holder to check with the tax bureau and make sure if there remains any outstanding (defaulted) community development fee payments. For remaining unpaid (defaulted) fees, the buyer or dien right holder shall make a lump sum payment in full or provide a letter of undertaking for full payment before the tax bureau hands a proof with the “paid” or “promised to pay” seal affixed to the buyer or dien right holder to be then delivered to the land administration authority for subsequent processing.For the transfer or dien right establishment of land or improvement set forth in the preceding paragraph, where the fee collection agency is a Hsiang or Township Office, the deed tax sheet or tax exemption certificate shall be submitted to the competent tax authority and be processed in accordance with the rules set forth in the preceding paragraph.The community development fees imposed on public lands before they are sold shall be paid to the original competent agency of said public land.