The Enforcement Rules of the Land Tax Act Article 55

For application for a refund of paid land value increment tax due to land repurchase pursuant to the provisions under Article 35 of the Act, the land owner shall submit a copy of the original contractual document upon registration for sold and repurchased lands to the taxation authority at the place of the land being sold.Where the repurchased land and the sold land are located in different counties or cities, the taxation authority accepting tax refund applications pursuant to the provisions under the preceding paragraph shall file a request to the taxation authority at the place of the repurchased land in writing to verify all relevant data before processing the application. Upon approval of the refund application, all relevant data shall be distributed to the taxation office at the place of land repurchase.The taxation authority at the place of the land repurchase shall keep an inventory of the approved tax refund applications to be reviewed regularly on an annual basis. In the event that a repurchased land is found to be transferred again or changed to other uses within five years, the provisions under Article 37 of the Act shall govern.