The Enforcement Rules of the Land Tax Act Article 43

The social welfare enterprises as referred to under Article 28-1 of the Act shall mean organizations legally established pursuant to a permission of the competent authority of social welfare enterprises with an organizational mission to provide social welfare services or social relieves and assitance. The legally established private schools also referred to thereunder shall mean private schools of all levels and types established pursuant to a permission of the competent authority of education administration and according to provisions of the Private School Act.For applying for land value increment tax exemption in accordance with Article 28-1 of the Act, attach the following: the establishment permit/certificate issued by the competent authority of social welfare enterprises or the establishment permit/certificate issued by the competent authority of education administration, the donation documents, judicial person registration certificate (or registration copy), the charter of endowment, and the document issued by the concerning parties certifying that no benefit has been gained via any way by the land donor from the act of donation.For lands approved for an exemption of land value increment tax pursuant to Article 28-1 of the Act, the competent taxation authority shall record the approval reference number, and shall check on a regular basis for the existence of the conditions specified under Article 55 of the Act in conjunction with relevant authorities.