Details of levy clause of constructional advantage Article 78
The fee collection agency shall report the community development fee collection status every six (6) months for approval and recordation according to the following procedure:1.For projects under the charge of County (City) Government, the fee collection agency shall submit the report to the County (City) Government for approval, and then to the Ministry of Interior for recordation.2.For projects under the charge of Municipal Government, the fee collection agency shall submit the report to the Municipality Government for approval and recordation.3.For projects under the charge of the Central Government, where the fee collection agency is the tax bureau, the report shall be submitted in according with the Executive Yuan Reporting Procedure to the central project in-charge agency; where the transportation authority is the fee collection agency, the report shall be submitted to the Ministry of Transportation and Communications for approval and then to the Executive Yuan for recordation.
中文原文 工程受益費徵收條例施行細則第78條
經徵機關應於每半年將工程受益費徵收情形，依左列程序報請核備：
一、縣（市）政府舉辦之工程，由經徵機關報縣（市）政府核轉內政部核備。
二、直轄市政府舉辦之工程，由經徵機關報請市政府核備。
三、中央舉辦之工程，由稅捐稽徵機關經徵者，依行政系統層轉中央舉辦工程之機關；由交通機關經徵者，逕報交通部核轉行政院核備。
一、縣（市）政府舉辦之工程，由經徵機關報縣（市）政府核轉內政部核備。
二、直轄市政府舉辦之工程，由經徵機關報請市政府核備。
三、中央舉辦之工程，由稅捐稽徵機關經徵者，依行政系統層轉中央舉辦工程之機關；由交通機關經徵者，逕報交通部核轉行政院核備。