The Enforcement Rules of the Land Tax Act Article 11
For applying for eligibility of self-use residential land special rate on land value tax according to Paragraph 1, Article 17 of the Act, land owners shall submit a completed application form along with the building/improvement certificate to the competent taxation authority for approval.
中文原文 土地稅法施行細則第11條
土地所有權人申請適用本法第十七條第一項自用住宅用地特別稅率計徵地價稅時，應填具申請書並檢附建築改良物證明文件，向主管稽徵機關申請核定之。