The Enforcement Rules of the Land Tax Act Article 55-1

For applying for land value increment tax exemption in accordance with Paragraph 2, Article 39 of the Act, the certification documents of the reserved land of urban planning public facilities shall be attached. For applying for land value increment tax exemption in accordance with Paragraph 3, Article 39 of the Act, the certification documents of the non-urban land as being used for public facilities shall be attached.For lands approved for an exemption of land value increment tax pursuant to Paragraphs 2 and 3, Article 39 of the Act, the competent taxation authority shall record the approval reference number, and shall provide relevant information to the land administration authority for recording in the previous transfer value.