Details of levy clause of constructional advantage Article 72
Governments at all levels collecting community development fees from lands and the improvements thereon shall follow the procedure set forth under Article 5 of the Statute, and shall in addition thereto, be held accountable for the following:1.The fee collection plan shall be produced by the in-charge agency in conjunction with the competent finance and land administration authorities.2.The collection and management of the community development fees shall be handled jointly by the competent finance and tax authorities.3.Rectification or recheck applications shall be accepted by the tax bureau and then transferred to the original registry compilation agency for verification and replying to the applicant, with a copy of the reply distributed to the tax bureau. Regulations pertaining to joint processing by construction, finance, tax, and land administration authorities shall be provided by the Municipality, County (City) Government.
中文原文 工程受益費徵收條例施行細則第72條
各級地方政府徵收工程受益費，以土地及其改良物為徵收標的者，其應辦事項除依本條例第五條規定之程序辦理外，並權責規定如左：
一、徵收計畫書，由工程主管機關會同財政、地政主管機關擬訂。
二、工程受益費之經徵及管理，由財政、稅捐主管機關辦理。
三、有關申請更正或復查案件，由稅捐稽徵機關受理，移送原查定機關復查後核復申請人，並以副本抄送稅捐稽徵機關。
工程、財政、稅捐、地政機關之會同作業要點，由直轄市、縣（市）政府定之。
一、徵收計畫書，由工程主管機關會同財政、地政主管機關擬訂。
二、工程受益費之經徵及管理，由財政、稅捐主管機關辦理。
三、有關申請更正或復查案件，由稅捐稽徵機關受理，移送原查定機關復查後核復申請人，並以副本抄送稅捐稽徵機關。
工程、財政、稅捐、地政機關之會同作業要點，由直轄市、縣（市）政府定之。