Regulation for Encouraging Joint Stock Companies Limited to Invest in Construction of New Towns Article 10
In any of the following occasions, the authority shall refuse to grant or cancel the tax reduction certificate:The investment and construction plan or the certificate is false. The company doesn't execute the investment and construction plan, except where it is allowable that no application is submitted for alteration as prescribed in Article 5. To cancel a tax reduction certificate already issued according to the above paragraph, the authority shall notify the governing taxation department to handle the case pursuant to the Taxation Act, Income Tax Act, and Land Tax Act.
中文原文 股份有限公司投資新市鎮建設獎勵辦法第10條
股份有限公司有下列情形之一者，主管機關應不予核發或撤銷原核發之稅捐減免證明：
一、投資建設計畫及其證明文件有虛偽不實者。
二、未依投資建設計畫執行者。
但第五條但書規定得免申請變更者，不在此限。
依前項規定撤銷原核發之稅捐減免證明者，主管機關並應通知管轄稽徵機關依稅捐稽徵法、所得稅法及土地稅法之規定辦理。
一、投資建設計畫及其證明文件有虛偽不實者。
二、未依投資建設計畫執行者。
但第五條但書規定得免申請變更者，不在此限。
依前項規定撤銷原核發之稅捐減免證明者，主管機關並應通知管轄稽徵機關依稅捐稽徵法、所得稅法及土地稅法之規定辦理。