The Enforcement Rules of the Land Tax Act Article 45
To apply for an interest-free refund of paid land value increment tax upon land redemption according to the proviso of Article 29 of the Act, the dien-maker of a land shall submit along with the application and the original document of proof for tax payment to the competent taxation authority.
中文原文 土地稅法施行細則第45條
土地出典人依本法第二十九條但書規定，於土地回贖申請無息退還其已繳納土地增值稅時，應檢同原納稅證明文件向主管稽徵機關申請之。