The Enforcement Rules of the Land Tax Act Article 15
Upon extinction of the reasons or facts that gave eligibility for special tax rates, the land owner shall file a declaration with the competent authority within thirty (30) days. In the event of failure to file said declaration within the specified time limit, the provisions under Subparagraph 1, Paragraph 1 of Article 54 of the Act shall govern.
中文原文 土地稅法施行細則第15條
適用特別稅率之原因、事實消滅時，土地所有權人應於三十日內向主管稽徵機關申報，未於限期內申報者，依本法第五十四條第一項第一款之規定辦理。