Land Tax Reduction and Exemption Regulations Article 31
For land that receives reduction or exemption of land value tax or agricultural land tax, the tax authority under municipal or county (city) government should meet with the supporting agency to conduct general inspection or spot inspection once a year. If any of the situations below is found in the inspection, the tax authority shall immediately revoke or cancel the tax reduction or exemption status and take action according to the provisions in the foregoing article.1. The land is not used for the purpose as stated in the application for tax reduction or exemption.2. There is evidence to the fact that the land is also used to generate profit for individuals or private enterprise.3. The use of land contradicts the stated purpose of the enterprise.4. The entity’s establishment or registration has been revoked or cancelled.5. Revenues generated from the land are not spent exclusively on said enterprise.6. The reason for reduction or exemption ceases to exist.The tax authority under municipal or county (city) government should report the results of aforesaid general inspection or spot inspection to the competent authority in the municipal government, or county (city) government for approval.
中文原文 土地稅減免規則第31條
已准減免地價稅或田賦之土地，直轄市、縣（市）主管稽徵機關，應每年會同會辦機關，普查或抽查一次，如有下列情形之一，應即辦理撤銷或廢止減免，並依前條規定處理：
一、未按原申請減免原因使用者。
二、有兼營私人謀利之事實者。
三、違反各該事業原來目的者。
四、經已撤銷、廢止立案或登記者。
五、土地收益未全部用於各該事業者。
六、減免原因消滅者。
前項普查或抽查成果，應由直轄市、縣（市）主管稽徵機關函報直轄市、縣（市）主管機關備查。
一、未按原申請減免原因使用者。
二、有兼營私人謀利之事實者。
三、違反各該事業原來目的者。
四、經已撤銷、廢止立案或登記者。
五、土地收益未全部用於各該事業者。
六、減免原因消滅者。
前項普查或抽查成果，應由直轄市、縣（市）主管稽徵機關函報直轄市、縣（市）主管機關備查。