The Enforcement Rules of the Land Tax Act Article 51

The fees deductible from the declared transfer value according to Subparagraph 2, Paragraph 1 of Article 31 of the Act shall include the land improvement fees, the paid construction benefit charge, the total land reconsolidation cost-sharing fees and the total amount of the current land value of the donated land for public facility due to land use conversion. Lands purchased at their price with the land improvement fees and construction benefit charge already compensated by the Government in accordance with Article 32 of the Equalization of Land Right Act shall not be included.For deduction of said fees according to the provisions under the preceding paragraph, the land owner shall submit the construction benefit charge payment receipt or the certificate of the total amount of the current land value of the donated land for public facility due to land use conversion and the land improvement fee certificate issued by the competent authority of Municipality or County (City) government or the total land reconsolidation cost-sharing certificate issued by the land administration authority to the competent taxation authority for application.