Regulations for Levying the Management Fees at Science Parks Article 6

The park enterprises or the financial institutions established in parks shall pay the management fees, commencing from the first day of the subsequent month following the approval date of business registration approval granted by the competent tax authority; those park enterprises who have not obtained approval of the business registration from the competent tax authority shall pay the management fees commencing from the first day of the subsequent month following the first anniversary of registration of corporation, branch or limited partnership.For those park enterprises as mentioned in the preceding paragraph and have set up factories in other parks but have not yet completed the factory registration, the management fees shall be paid commencing from the first day of the subsequent month following the first anniversary of land or factory lease contract; for those factories located in other parks which have completed the factory registration, the management fees thereof shall be paid commencing from the first day of the subsequent month following the completion of factory registration.For park enterprises other than those mentioned in the preceding two paragraphs, the management fees shall be paid commencing from the first day of the subsequent month following the effective date of the lease contract with the Bureau or other self-builder of the rented land.