The Enforcement Rules of the Land Tax Act Article 14
To apply for eligibility for special rates on land value tax according to Article 18 of the Act, landowners shall submit a completed application form along with the following to the competent taxation authority for approval:1. Industrial land: The construction permit and proof of status as an industrial entrepreneur; entrepreneurs that need to apply for an establishment permit prior to the construction of the factory should attach the factory establishment permit. The usage plan/blueprint approved by the competent industry authority or the factory establishment permit, and the building license shall be attached. Where the factory has gone into operation, the factory registration certificate shall also be attached.2. Other lands eligible for special rates on land value tax: Relevant approval document issued by the competent authority of the enterprises concerned or by the Executive Yuan under a special project and the usage plan/blueprint or the organizational documents or the building/improvement certificate shall be attached.Owners of lands already approved for special tax rates according to Article 18 of the Act shall file for a change of applicable rate to the general rate for land value tax in the event of the following:1. Failure to complete construction and commence land use according to the approved plan within the time limit specified by the competent authority of the enterprises concerned.2. The duration of suspended construction or usage has exceeded one (1) year.If land in suspended construction or usage in excess of one (1) year as set forth under Subparagraph 2 of the preceding paragraph is categorized as industrial land, the special land value tax rate shall remain applicable provided the factory registration is not yet revoked or canceled by the competent industry authority and the land has not been changed to other uses.
中文原文 土地稅法施行細則第14條
土地所有權人申請適用本法第十八條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、工業用地：應檢附建造執照及興辦工業人證明文件；建廠前依法應取得設立許可者，應加附工廠設立許可文件。
其已開工生產者，應檢附工廠登記證明文件。
二、其他按特別稅率計徵地價稅之土地：應檢附目的事業主管機關核准或行政院專案核准之有關文件及使用計畫書圖或組織設立章程或建築改良物證明文件。
核定按本法第十八條特別稅率計徵地價稅之土地，有下列情形之一者，應由土地所有權人申報改按一般用地稅率計徵地價稅：
一、逾目的事業主管機關核定之期限尚未按核准計畫完成使用。
二、停工或停止使用逾一年。
前項第二款停工或停止使用逾一年之土地，如屬工業用地，其在工廠登記未被工業主管機關撤銷或廢止，且未變更供其他使用前，仍繼續按特別稅率計徵地價稅。
一、工業用地：應檢附建造執照及興辦工業人證明文件；建廠前依法應取得設立許可者，應加附工廠設立許可文件。
其已開工生產者，應檢附工廠登記證明文件。
二、其他按特別稅率計徵地價稅之土地：應檢附目的事業主管機關核准或行政院專案核准之有關文件及使用計畫書圖或組織設立章程或建築改良物證明文件。
核定按本法第十八條特別稅率計徵地價稅之土地，有下列情形之一者，應由土地所有權人申報改按一般用地稅率計徵地價稅：
一、逾目的事業主管機關核定之期限尚未按核准計畫完成使用。
二、停工或停止使用逾一年。
前項第二款停工或停止使用逾一年之土地，如屬工業用地，其在工廠登記未被工業主管機關撤銷或廢止，且未變更供其他使用前，仍繼續按特別稅率計徵地價稅。