Regulations on Tax Reduction Encouragement for Introduction of Industries into New Towns Article 8
In case of alteration of an investment plan, the applicant shall submit application for alteration to the original development authority in charge of approval before the predetermined date of completing the plan. It is allowable that no application is submitted for alteration of matters specified in Subparagraph 4, Paragraph 2, Article 5, and the cumulative altered currency amount is less than NTD 1 million, but explanation shall be made upon applying for the investment allowance certificate.Where application for alteration to the investment plan already approved is not submitted according to the preceding paragraph, the development authority may grant the investment allowance certificate for the finished proportion according to the original investment plan already approved.The development authority shall notify the tax authority at the location of the applicant of the approval, any change in the approval of investment plan or issuance of investment credit certificate.
中文原文 新市鎮產業引進稅捐減免獎勵辦法第8條
原核定之投資計畫內容有變更時，申請人應於原核定之計畫所載完成日期前，向原核定之開發主管機關申請變更核定。
但僅變更第五條第二項第四款規定事項，且變更金額累計未達新臺幣一百萬元者，免申請變更核定，並應於申請核發投資抵減證明時提出說明。
原核定之投資計畫內容有變更，未依前項規定申請變更核定者，開發主管機關應按原核定之投資計畫，就其完成部分，核發投資抵減證明。
開發主管機關核定、變更核定投資計畫或核發投資抵減證明，應副知申請人所在地之稅捐稽徵機關。
但僅變更第五條第二項第四款規定事項，且變更金額累計未達新臺幣一百萬元者，免申請變更核定，並應於申請核發投資抵減證明時提出說明。
原核定之投資計畫內容有變更，未依前項規定申請變更核定者，開發主管機關應按原核定之投資計畫，就其完成部分，核發投資抵減證明。
開發主管機關核定、變更核定投資計畫或核發投資抵減證明，應副知申請人所在地之稅捐稽徵機關。