The Enforcement Rules of the Land Tax Act Article 12
For applying for eligibility of special rates on land value tax according to Paragraph 2, Article 17 of the Act, land owners shall submit a completed application form along with the following to the competent taxation authority for approval:1. Public housing land: If constructed directly by the Government, a copy of the building license or the document proving acquisition of land ownership shall be attached. If constructed by individual citizens through government loans or by the private sector with investment tax allowances, a copy of the building license and the document of approval by the competent public housing authority shall be attached.2. Employee dormitory land of private companies or publicly-run enterprises: A copy of the building license or the use license and the document of proof issued by the competent labor administration authority shall be attached.For public housings constructed by individual citizens through government loans as set forth under Subparagraph 1 or for employee dormitories constructed by private companies or government-run enterprises as set forth under Subparagraph 2 of the preceding paragraph, not being used for self-use residence or for employee accommodation as of the completion of the construction, land owners shall file a change of the applicable tax rate to the general land rate with the competent taxation authority.For public housings constructed by individual citizens through government loans or by private sector through investment tax allowances as set forth under Subparagraph 1 of Paragraph 1 or for employee dormitories constructed by private companies or publicly-run enterprises as set forth under Subparagraph 2 of Paragraph 1, already approved for use of self-use residential land rate for land value taxation yet failing to complete the construction within the time limit specified by the competent building authority, said lands shall be automatically switched to the general land rate as of the year of the due date of said time limit.
中文原文 土地稅法施行細則第12條
土地所有權人申請適用本法第十七條第二項特別稅率計徵地價稅者，應填具申請書，並依下列規定，向主管稽徵機關申請核定之：
一、國民住宅用地：其屬政府直接興建者，檢附建造執照影本或取得土地所有權證明文件。
其屬貸款人民自建或獎勵投資興建者，檢附建造執照影本及國民住宅主管機關核准之證明文件。
二、企業或公營事業興建之勞工宿舍用地：檢附建造執照或使用執照影本及勞工行政主管機關之證明文件。
前項第一款貸款人民自建之國民住宅及第二款企業或公營事業興建之勞工宿舍，自建築完成之日起未供自用住宅或勞工宿舍使用者，應由土地所有權人向主管稽徵機關申報改按一般用地稅率計徵。
第一項第一款貸款人民自建或獎勵投資興建之國民住宅及第一項第二款企業或公營事業興建之勞工宿舍，經核准按自用住宅用地稅率課徵地價稅後，未依建築主管機關核准期限建築完成者，應自核准期限屆滿日當年改按一般用地稅率計徵地價稅。
一、國民住宅用地：其屬政府直接興建者，檢附建造執照影本或取得土地所有權證明文件。
其屬貸款人民自建或獎勵投資興建者，檢附建造執照影本及國民住宅主管機關核准之證明文件。
二、企業或公營事業興建之勞工宿舍用地：檢附建造執照或使用執照影本及勞工行政主管機關之證明文件。
前項第一款貸款人民自建之國民住宅及第二款企業或公營事業興建之勞工宿舍，自建築完成之日起未供自用住宅或勞工宿舍使用者，應由土地所有權人向主管稽徵機關申報改按一般用地稅率計徵。
第一項第一款貸款人民自建或獎勵投資興建之國民住宅及第一項第二款企業或公營事業興建之勞工宿舍，經核准按自用住宅用地稅率課徵地價稅後，未依建築主管機關核准期限建築完成者，應自核准期限屆滿日當年改按一般用地稅率計徵地價稅。