Details of levy clause of constructional advantage Article 77
The supervision, evaluation, rewards and punishment on the in-charge and joint agencies pertaining to the collection of community development fees shall be carried out by the immediate superior competent authority of the respective in-charge agencies. Collection of community development fees by tax bureaus shall be included in the evaluation of tax collection performance of relevant tax bureaus.
中文原文 工程受益費徵收條例施行細則第77條
各級政府徵收工程受益費，其主辦機關、會辦機關有關徵收業務之監督、考核與獎懲，由各該主辦機關之上級主管機關為之。
稅捐稽徵機關經徵工程受益費，應列為稅捐稽徵成績考核。
稅捐稽徵機關經徵工程受益費，應列為稅捐稽徵成績考核。