Enforcement Rules for the New Town Development Act Article 32

Where the authority of development or the department of taxation doesn't approve or disapprove an application for reward or reduction of tax or rent submitted under the Act within the legally specified time limit, the applicant may request the upper-level department to reexamine the disposal of the case.Upon receipt of the above-mentioned request, the upper-level department shall direct an affiliated department to dispose the case within a specified time limit. Where necessary, the upper-level department may take the files from the affiliated department for review, and call to account the delay liability of the affiliated department. Where the application case as mentioned in the first paragraph is short of some contents legally specified and may be supplemented, the authority of development or the taxation department shall notify the applicant to make supplement within a specified time limit. In case supplement is not made within the time limit, the application shall be rejected. The above-mentioned contents that may be supplemented shall be supplemented by the applicant once for all.