工程受益費徵收條例施行細則

These Rules are enacted pursuant to Article 19 of the Statue for Collection of Community Development Fees by Construction Projects (hereinafter referred to as “the Statute”).

The term “the land and the improvements thereon” that are direct beneficiary of or directed benefited from a construction project as referred to under the Statute shall mean the land and the structural improvements attached thereon.

The term “roads” as referred to under Article 2 of the Statute shall mean highways, city roads, and the necessary auxiliary facilities thereof.

The term “bridges” as referred to under Article 2 of the Statute shall mean the bridges of city roads and highways, elevated roads of cities, and connecting bridges of highways.

The term “ditches” as referred to under Article 2 of the Statute shall mean the ditches of the sewage system and the necessary auxiliary facilities thereof.

The terms “harbors” and “piers” as referred to under Article 2 of the Statute shall mean commercial harbors, fishing piers, and similar facilities constructed for use by passenger/cargo ships and fishing boats.

The term “embankments” as referred to under Article 2 of the Statute shall mean flood/tide-prevention embankments and the necessary auxiliary facilities thereof.

The term “channel dredging” as referred to under Article 2 of the Statute shall mean the dredging of rivers for water transportation or dredging of waterways for drainage.

The term “other land and water projects” as referred to under Article 2 of the Statute shall mean all construction projects actually needed for urban development, land use enhancement, transportation facilitation, or natural disaster prevention not specified therein.

The term “project construction fees” as referred to under Article 3 of the Statute shall include project planning, design, construction, and all other relevant expenses.

1The term “project-use land acquisition fees and public land price” as referred to under Article 3 of the Statute shall include land price compensations for public and private lands as well as the processing fees.

2Public land price shall be determined in accordance with the announced land current value upon appropriation of the land by law.

The term “above-ground object demolition or relocation compensation” as referred to under Article 3 of the Statute shall include the compensations and processing fees for the demolition or relocation of agricultural and structural improvements, pipes, wires, poles, and buried objects in the ground.

The term “projects of the same nature” as referred to under Article 12 of the Statute shall mean projects of a same nature with those listed under Article 2 of the Statute.

The term “city roads” as referred to under these Rules shall mean the road systems specified under Article 2 of the Statute of City Roads.

Projects such as affiliated bridges of city roads, and culverts and sewers within city road boundaries may be included as part of a city road project and entitled to charge community development fees in the name of city road project.

1A city road project plan shall specify the following:

21.Project location, starting/ending .point, length, width, and land area.

32.Project standards.

43.Project time-limit.

54.Project cost estimations.

65.Project planning sketches and illustrations.

76.Other.

Governments at all levels administering city road construction or improvement projects shall impose a community development fee upon the public and private lands and the improvements thereon along the sides of the road and within the scope of benefited area.

1The scope of benefited area as referred to under the preceding article shall be determined according to the following rules:

21.The boundary line of the road, the line of designated withdrawn building frontage, and the end line of the road are referred to as the benefited line.

32.The benefited area for city road construction and expansion projects with a road width below forty meters (40m) shall be within the scope between along the road boundary line and from the line vertical down five times of the road width; where the road width is above forty meters (40m), the benefited area coverage shall be determined using forty meters (40m) as calculation standard.

43.The benefited area for city road improvement projects shall be within the scope between along the road boundary line and from the line vertical down forty meters (40m).

54.The benefited area at the starting/ending point of city road shall be within the radius using the intersection point of the central line and the end line of the road as center of circle and the vertical length between the center of circle and the margin line of respective benefit grading zones as radius. (See annexed drawings.) The benefited area set forth under Paragraph 2 to Paragraph 4 is referred to as the benefited surface. In the event that the surface runs into such special land forms as rivers in parallel or oblique to the road, large open drainage channels, railroads, and highways, the benefited surface shall end at the margin line of said special land forms; the part in excess and the part withdrawn by legal designation shall be exempted from payment of community development fees. The exempted fees shall not be added as other burdens of the beneficiary.

1The percentages of the total community development fees borne by the benefited line and benefited surface for city road construction and expansion projects are as follows:

21.The benefited line shall share twenty per cent (20%) of the total community development fees, which shall be split between the lands along the line in proportion to the length along which the respective lands adjoin the benefited line.

32.The share of the community development fees borne by the benefited surface shall depend upon zoning, as specified below:

4(1) Zone 1: The area between along the road boundary line and from the line vertical down a distance equaling the width of the road shall bear forty per cent (40%) of the fees.

5(2) Zone 2: The area between along the margin line of Zone 1 and from the line vertical down a distance equaling twice the width of the road shall bear twenty-five per cent (25%) of the fees.

6(3) Zone 3: The area between along the margin line of Zone 2 and from the line vertical down a distance equaling twice the width of the road shall bear fifteen per cent (15%) of the fees. (4) For the fee sharing percentage of the benefited surface in the area of starting/ending point of a city road, the rules pertaining to fee sharing between Zones 1, 2, and 3 shall govern.

7

The percentage of the total community development fees borne by the benefited surface of city road improvement projects shall have no zone difference. The benefited line and the benefited surface shall bear fifty per cent (50%) of the total fees each.

1For overlapping benefited surfaces of concurrent projects due to narrow distance between two adjacent roads, the central line of the overlapping part shall be the dividing line with the area on each side of the line included in the calculation of the benefited surface of the respective project.

2In the event that after the cut by the dividing line Zone 2 or Zone 3 area becomes so small that the unit charge imposed thereon becomes higher than that on Zone 1 or Zone 2 respectively, the relevant government shall adjust it downward in proportion to the fee-sharing percentage of the respective zones.

Where a city road project contains road bridges, underpasses, or overpasses for use by motor vehicles, the construction cost of said bridges and passes shall be deducted from the total construction cost, and in addition thereto, where the driveway width on each side of the bridge or pass is within three meters (3m), the benefited line between the starting and ending point of said bridges and passes shall be exempted of the payment of community development fees and shall not be added as other burdens of the beneficiary.

1For city roads belonging to the various road section projects under the same system planning, the community development fees thereof may be imposed and collected in combination. For excessively long roads, community development fees may be imposed by section according to the following rules:

21.Use the classification boundary of construction standards (building, expansion, renovation etc.) as section dividing line.

32.Use road width as section dividing line.

43.Use river, large open drainage channel, railroad, bridge, or highway as section dividing line.

54.Use the boundary line that marks a significant difference in land price as section dividing line.

Foot bridge and pedestrian underpass projects of city roads shall not charge a community development fee. However, elevated or underground long-distance roads as part of city road system and constructed exclusively for traffic diversion may charge a community development fee from vehicles using said road facility. For the imposition of said community development fees, relevant provisions under Chapter III shall apply mutatis mutandis.

The term “highway” as referred to under these Rules shall mean national highways, provincial highways, county routes, and Hsiang routes.

1Governments at all levels building or improving highways and bridges under one of the following conditions shall impose a community development fee on vehicles using that facility.

21.Project funding raised by way of loan due to lack of financial means.

32.Acceptance of subsidies or loans with fee-charging conditions.

43.Construction of a new road with the same starting and ending point of another project to benefit vehicles going through the route.

54.Construction of a road that belongs to the same traffic system and runs in parallel to an already complete toll highway or bridge.

Highway projects already imposing a community development fee shall not charge a separate fee for use of bridges within their range.

1A highway or bridge project plan shall specify the following:

21.Project location, starting/ending point, length, width, and land area.

32.Project standards.

43.Project time-limit.

54.Project cost estimations.

65.Project planning sketches and illustrations.

76.Traffic volume forecasts and possible growth trends.

8Description of the benefit enjoyed by passing vehicles.

1The community development fees for highway and bridge projects shall be charged at difference rates depending on the grading of vehicles using the highway or bridge and the rate charged shall not exceed the amount of benefit enjoyed by passing vehicles per time of use. Where the benefit level is constant regardless of vehicle grading, the fees may be charged by a same charging standard.

2To increase user benefit and project effectiveness, for the vehicle grading set forth in the preceding paragraph, truck grading may include load weight while passenger vehicle grading may include passenger number as criteria.

1The duration for fee collection by highway and bridge projects shall be determined taking into account the following:

21.Charging standards of various vehicles.

32.Daily traffic volume and future growth rates.

43.Total project investment.

5Project interest expense and profit estimations.

64.Maintenance and management fee estimations.

75.In the event that upon the end of fee collection duration set forth in the preceding paragraph the collected fees still fail to cover the project cost, an extension application may be filed.

For collection of community development fees by highway and bridge projects, toll stations shall be set up. In the case of highway, toll station set-up may be divided into sections depending on the highway length.

For highway and bridge projects charging a community development fee, the necessary maintenance and management expenditure during the fee collection period shall be spent under item “community development fees collected”

1A ditch project plan shall specify the following:

21.Project location, drainage region, land area, and pipeline length.

32.Project standards.

43.Project time-limit.

54.Project cost estimations.

65.Project sketches and illustrations.

76.Project drainage benefit.

87.Other.

The benefited area of a ditch project shall be the planned drainage region of the relevant ditch project, and the land and the improvements thereon within said area shall be subject to the payment of a community development fee.

The lands within the benefited area of a ditch project shall bear a share of total community development fees according to their respective percentages of land area to the total benefited area, and the charging standards thereof shall be provided by the relevant local government.

1For ditch mainline projects not benefiting the local area, community development fees shall be exempted.

2The mainline as referred to in the preceding paragraph shall be determined according to its function set forth in the project plan.

For ditch projects within a same drainage region according to the project plan to be constructed by stage, an overall plan for staged collection of community development fees in concert with project execution shall be formulated.

The term “fishing harbor projects” as referred to under these Rules shall mean the construction, improvement, and dredging projects on fishing harbors, piers, and the necessary auxiliary facilities thereof.

1A fishing harbor project plan shall specify the following:

21.Project location, scope, and items.

32.Project standards.

43.Project time-limit.

54.Project cost estimations.

65.Project planning sketches ad illustrations.

76.Planned project benefit.

87.Other.

The community development fees of fishing harbor projects shall be imposed upon locally owned and locally registered motor fishing boats and transportation vessels, and the charging standards thereof shall be provided by the relevant local government.

1A reservoir project plan shall specify the following:

21.Project location, water dam, height, water storage volume, and project objectives.

32.Project standards.

43.Project time-limit.

54.Project cost estimations and cost-benefit analysis.

65.Project planning sketches and illustrations.

76.Operation guidelines on reservoir water supply and distribution.

87.The benefit ratios and benefited areas achieved under various project objectives.

98.Other.

The collection of community development fees for the benefited part under the irrigation objective of a reservoir project or for an entire irrigation reservoir project shall be limited to the lands within the benefited area and the fees shall be imposed upon the owner, dien right holder, or public land buyer of said lands.

For collection of community development fees for the benefited part under the flood prevention objective of a reservoir project or for an entire flood-prevention reservoir project, relevant provisions under Chapter VII on embankment projects shall apply mutatis mutandis.

The percentage of community development fees to be borne by respective lands within the benefited area and under the various objectives of a reservoir project shall be determined by their respective functions specified in the project plan.

In the event of a change in the operation guidelines, the relevant reservoir project may re-announce publicly the benefited area and fee-sharing scheme of the project pursuant to Paragraph 1, Article 6 of the Statute.

1An embankment project plan shall include the following:

21.Project location, starting/ending point, length and cross-section.

32.Project standards.

43.Project time-limit.

54.Project cost estimations.

65.Project planning sketches and illustrations.

76.Project benefit and the benefited area.

87.Other.

The benefited area of an embankment project shall refer to the protected region under the embankment project plan already approved by the competent water conservancy authority.

The collection of community development fees for embankment projects shall be limited to the directly benefited lands and the improvements thereon within the benefited area of the project and the fees shall be imposed upon the owner, dien right holder, and public land buyer of said lands and the improvements thereon.

Embankment projects shall grade the benefit levels according to the expected benefit under project planning and the past records of flood disasters, and determine the respective percentages of community development fees different grade levels should bear. The lands within the same grading level shall bear a share in proportion to their respective land area percentage to the total land area of their grade.

The past records of flood disasters as referred to in the preceding article shall mean the flooded depth, frequency, and duration on the lands and the improvements thereon within the benefited area. Where said flooding records are not available, estimations by the planned floodwater volume, and the location and topography of the project can be used for grading purposes; alternatively, an averaged fixed rate may be applied to the entire benefited area.

1A waterway dredging project plan shall include the following:

21.Project location and quantity.

32.Project objectives.

43.Project standards.

54.Project time-limit.

65.Project cost estimations.

76.Project planning sketches and illustrations.

87.Project benefit.

98.Other.

The scope of collection and sharing ratios for community development fees of multi-objective waterway dredging projects shall be determined respectively in accordance with the goals and functions specified in the project plan.

1For waterway dredging projects with water transportation as central purpose, the community development fees shall be imposed upon vessels; for those with water drainage as central purpose, said fees shall be imposed upon the lands and the improvements thereon within the planned benefited area of the project.

2For projects charging community development fees from lands and the improvements thereon as set forth in the preceding paragraph, relevant provisions under Chapter VII on embankment projects shall apply mutatis mutandis; for projects charging the fees from vessels, the fee charging standards thereof shall be provided by the relevant local government.

1For imposition and collection of community development fees, drawings of the benefited area shall be produced in accordance with the project plan and in order of the following:

21.Overlay map: Urban planning map, project planning drawing, and cadastral map overlaid by the benefited area drawing.

32.Collation map: Collation of the benefited area drawing with the cadastral map of the land administration authority, where the land has been consolidated or divided, relevant revisions shall be made on the drawing.

43.Marking the scope of the benefited area: A blueprint shall be produced from the collated drawing of the benefited area where necessary with the benefited line and scope, as well as the date, month, and year clearly marked.

1Governments at all levels shall formulate community development fee charging standards and rates within the amount limit set forth under Paragraph 2, Article 2 of the Statute according to actual situations and in consideration of the following:

21.Actual project cost required.

32.Level of benefit.

43.Land price.

54.Affordability of an average beneficiary (fee obligor) within the area concerned.

1Community development fee shall be determined according to the following procedure:

2Land number checking and registration: For each project, check the land number of the land parcels within the benefited area and copy them in order onto a reference registry and provide a registry serial number for each land number copied.

3Land and building/structure owner checking and registration: Check the official General Land Registry and copy in order of land number, the name, address, and land area of the owners of respective lands within the benefited area. Where the above-ground building/structure is not owned by the land owner, the name, address, and land area of the owner of said building/structure shall also be copied. Where a land parcel is under joint ownership of two persons or more, the names, addresses, and holding percentages of respective joint owners shall all be copied. For sold public lands and lands established dien right, the name, address, and land area of the public land buyer or of dien right holder shall be copied. Where no records are available, field survey results may be used.

4Map measuring and benefited area calculation: Upon completion of checking and copying property right and land area records, in addition to providing a record of the land area outside the column of the land record for all complete land parcels within a same benefited zone. Measurements derived from the benefited area drawing (or through site survey) shall be provided for land parcels extending across different benefited zones or outside the benefited area, and the area of respective land parcels shall be recorded in the appropriate columns under respective land records.

5

Upon completion of checking and registry compilation, the in-charge agency of the project shall make public notice on the community development charge pursuant to Paragraph 1, Article 6 of the Statute, with a copy of the notice distributed to the tax bureau, the land administration, and the finance authority respectively on the day of notification, and shall notify various beneficiaries in accordance with relevant provisions.

In the event of different ownership over the lands and improvements thereon within the benefited area, the community development fees shall in principle be split between the land owner and improvement owner in proportion to the after-tax value of said land and improvement.

1Upon receipt of the copy of public notice and registry for community development charge, the tax bureau shall decide on the commencement date and period for fee charging and make ready fee payment notices to be delivered to various fee obligors prior to the commencement of fee collection.

2The time limit for payment of said community development fees shall be one (1) month.

1The tax bureau shall have the following duties pertaining to the imposition of community development fees:

2Produce and deliver payment and past-due notices.

3Check and keep custody of return receipt of payment notice delivered.

4Handle or transfer to relevant agencies cases for which notice cannot be delivered.

5Process rectification and recheck applications.

6Audit and produce reports on fee collection.

7Prepare and transfer past-due payment records and default cases to the court for compulsory execution.

1In the event of one of the following conditions that require a rectification, the community development fee obligor may, upon receipt of payment notice, be exempted from the half payment set forth under Article 16 of the Statute.

2The amount of unit charge multiplied by area is not consistent with the total amount payable listed on the notice.

3An error in the name of fee obligor.

4The target of fee charging has been sold prior to the public notification with the transaction already properly registered.

5Fees are not derived in accordance with land holding percentage in the case of joint property ownership.

6Fee calculation fails to provide separate amounts payable for the land and the improvements thereon in the case of different ownership, and where the land owner has filed an application with proper data on the improvements provided.

7The owner of the target of fee charging has proved to be not the same person listed on the payment notice.

Upon receipt of the rectification notice set forth under the preceding article, the tax bureau shall immediately proceed with verification as requested in the application.Where the requested item pertains to a mistake in the original fee charging registry, the application shall be transferred to the original registry compilation agency for recheck and rectification. The original registry compilation agency shall then produce a revised registry and submit it to the tax bureau for subsequent processing.

1In the event that the fee obligor has an objection to the community development fee assigned and intends to file a recheck application, said obligor shall first make half of the payment listed on the notice within the specified time-limit and then file the recheck application with the relevant tax bureau. No late application will be accepted.

2Upon receipt of the recheck application set forth in the preceding paragraph, the tax bureau shall immediately transfer it to the original registry compilation agency for data verification, after which the agency shall make a reply to the applicant with a copy of the reply distributed to the tax bureau. In the event of a change in the verified payment amount, a revised registry shall be compiled and delivered to the tax bureau for subsequent processing.

In cases of overlapping benefit as set forth under Article 12 of the Statute, the decision on charging additional payment or granting exemption shall be made according to the difference between the unit charges of the overlapped benefited areas or lines. Where the duration for the overlapping benefit has exceeded five (5) years, no payment exemption/reduction may be granted.

1As of the day of public notification set forth under Paragraph 1, Article 6 of the Statute, the tax bureau shall, upon issuance of land value increment tax and deed tax sheets or tax exemption certificates for transfer or dien right establishment of lands or improvements within the benefited area, check the registry to determine if any community development payments remain outstanding or in default in accordance with Article 56. For still outstanding (defaulted) payments, the tax bureau shall notify the obligor to make the payment in full, or have the buyer or dien right holder to provide a letter of undertaking pursuant to Paragraph 3 , Article 6 of the Statute, and then affix a stamp that reads “community development fees paid” or “buyer or dien right holder has promised to pay” on the land value increment tax or deed tax sheets or tax exemption certificate and then hand said sheets or certificate to the obligor as evidence for rights change registration at land administration authority. For registration applications for land value increment tax and deed tax imposition already filed before the day of public notification, land administration authority shall first notify the buyer or dien right holder to check with the tax bureau and make sure if there remains any outstanding (defaulted) community development fee payments. For remaining unpaid (defaulted) fees, the buyer or dien right holder shall make a lump sum payment in full or provide a letter of undertaking for full payment before the tax bureau hands a proof with the “paid” or “promised to pay” seal affixed to the buyer or dien right holder to be then delivered to the land administration authority for subsequent processing.

2For the transfer or dien right establishment of land or improvement set forth in the preceding paragraph, where the fee collection agency is a Hsiang or Township Office, the deed tax sheet or tax exemption certificate shall be submitted to the competent tax authority and be processed in accordance with the rules set forth in the preceding paragraph.

3The community development fees imposed on public lands before they are sold shall be paid to the original competent agency of said public land.

1For the community development fees on lands within the benefited area of a project subject to consolidation, the following rules shall govern:

21.Where the public notice of land consolidation has been followed by a public notice of collection of community development fees, or where the public notice of collection of community development fees has been followed by a public notice of land consolidation before the expiry of the time-limit for fee payment, the community development fees on the lands within the consolidation area shall be charged after the completion of land consolidation and be imposed upon the owners of the reassigned lands under land consolidation according to the zoning of the original benefited area.

32.For project-use lands within the consolidation area subject to community development fee payment as set forth under the preceding subparagraph already being listed as cost-sharing lands under land consolidation, the community development fees to be borne by the lands within the consolidation area shall be calculated separately and be exempted from project-use land cost.

1For community development fees imposed upon vehicles, the following procedure shall apply according to highway (bridge) classifications:

21.For national highways, the central competent highway authority shall report to the Executive Yuan for approval.

32.For provincial highways or highways designated to be under the charge of the central competent highway authority, the central competent highway authority shall report to the Executive Yuan for approval. For highways designated to be under the charge of the municipal competent highway authority, the municipal competent highway authority shall report to the Municipality Government and complete all legal procedures.

43.For county/Hsiang routes, the county government shall complete the legal procedures and report to the central competent highway authority for approval and recordation.

1The fee collection agency shall make public the following at the toll station before collecting the fees:

21.Project name.

32.Construction area.

43.Funding and budget.

54.Fee collection approval document number and a summary of the approved content.

65.Charging rates for vehicles of varying types.

76.Toll-free types of vehicles.

87.Other relevant matters.

For collection of community development fees by fishing harbor projects, the Municipality, County (City) Government at the place of said fishing harbor shall complete legal procedures and report to the central competent authorities of the business concerned for approval and recordation.

1The fee collection agency shall make public the following at the fee collection site before collecting the fees:

21.Project name.

32.Construction area.

43.Funding and budget.

54.Fee collection approval document number and a summary of the approved content.

65.Charging rates for vessels of different tonnages.

76.Toll-free types of vessels.

87.Other relevant matters.

For the collection procedure on community development fees of waterway dredging projects, the provisions under the preceding two articles shall apply mutatis mutandis.

1Governments at all levels collecting community development fees from lands and the improvements thereon shall follow the procedure set forth under Article 5 of the Statute, and shall in addition thereto, be held accountable for the following:

21.The fee collection plan shall be produced by the in-charge agency in conjunction with the competent finance and land administration authorities.

32.The collection and management of the community development fees shall be handled jointly by the competent finance and tax authorities.

43.Rectification or recheck applications shall be accepted by the tax bureau and then transferred to the original registry compilation agency for verification and replying to the applicant, with a copy of the reply distributed to the tax bureau. Regulations pertaining to joint processing by construction, finance, tax, and land administration authorities shall be provided by the Municipality, County (City) Government.

1Governments at all levels collecting community development fees from vehicles shall follow the procedure set forth under Article 5 of the Statute, with the in-charge authorities thereof prescribed as follows :

21.National highways shall be under the charge of the agency appointed by the central competent highway authority.

32.Provincial highways or highways designated to be under the charge of the central competent highway authority shall be under the charge of the agency appointed by the central competent highway authority.

43.Elevated or underground long-range roads for traffic diversion as part of the city road system shall be under the charge of the relevant competent transportation authority.

54.County/Hsiang routes shall be under the charge of County (City) Government.

1The in-charge authorities for collecting community development fees from vessels are as follows:

21.Central government projects shall be under the charge of the Ministry of Economic Affairs or the Ministry of Transportation and Communications.

32.Municipal projects shall be under the charge of the competent construction or transportation authority.

43.County (city) projects shall be under the charge of County (City) Government.

The community development fee collection agency for projects extending across two (2) or more administrative regions such as provinces (cities) or counties (cities) and under joint processing by all project in-charge agencies from relevant municipalities and counties (cities) shall be the respective in-charge agency of the project if the fees are imposed upon lands and the improvements thereon; where the fees are imposed upon vehicles and vessels, the in-charge agency shall be appointed from among the relevant agencies by the central competent authority of the business concerned.

The rules and regulations pertaining to the collection of community development fees for projects under the charge of a central government agency shall be provided by said project in-charge authority in conjunction with relevant agencies and shall be submitted to the Executive Yuan for approval and recordation.

The supervision, evaluation, rewards and punishment on the in-charge and joint agencies pertaining to the collection of community development fees shall be carried out by the immediate superior competent authority of the respective in-charge agencies. Collection of community development fees by tax bureaus shall be included in the evaluation of tax collection performance of relevant tax bureaus.

1The fee collection agency shall report the community development fee collection status every six (6) months for approval and recordation according to the following procedure:

21.For projects under the charge of County (City) Government, the fee collection agency shall submit the report to the County (City) Government for approval, and then to the Ministry of Interior for recordation.

32.For projects under the charge of Municipal Government, the fee collection agency shall submit the report to the Municipality Government for approval and recordation.

43.For projects under the charge of the Central Government, where the fee collection agency is the tax bureau, the report shall be submitted in according with the Executive Yuan Reporting Procedure to the central project in-charge agency; where the transportation authority is the fee collection agency, the report shall be submitted to the Ministry of Transportation and Communications for approval and then to the Executive Yuan for recordation.

Central government agencies, Municipality or County (City) Governments shall compile a report on the community development fee collection status and results within one (1) month of the end of each fiscal year and submit said report to the Executive Yuan for recordation with a copy each distributed to the Ministry of Interior and the Ministry of Finance.

Lands and the improvements thereon of which the use is changed by the government according to relevant laws after the public announcement of imposition of community development fees that are in compliance with the provisions under Article 14 of the Statute shall be exempted from community development fees as of the day of change.

1The term "public facility-use lands and the improvements thereon that are used for non-profit making purposes" as referred to under Article 14 of the Statute shall mean roads, railway bases, parks, green lands, official building lands, squares, parking areas, stadiums, assembly venues, police stations and offices, firefighting and bomb shelter facilities, public schools, public hospitals, clinics, waste water treatment plants, public funeral facilities, riversides, up-flow/down-flow waterways, irrigation channels, and private schools, children and youth welfare institutions, senior citizens' welfare institutions, disabled welfare care institutions, public assistance institutions already completing corporate legal person registration, and the existing laneways recognized by the relevant authorities in charge, as well as other public facilities approved and designated by the Ministry of Interior.

2The public facility-use lands and the improvements thereon set forth in the preceding paragraph shall be limited to the extent of the total area provided for public use.

The term “public facility-use lands and the improvements thereon reserved pursuant to the Urban Planning Law” as referred to under Article 14 of the Statute shall mean the public facility-use lands and the improvements thereon reserved pursuant to the already approved, announced, and remaining in effect urban plans of the local government.

The term “garrison stations and army camps” as referred to under Article 14 of the Statute shall mean the places where the various agencies and troops of the national military forces are located or stationed and where the property rights are publicly held and the places approved and designated by the Ministry of National Defense pursuant to relevant laws.

The term “military vessels, combat and training vehicles” as referred to under Article 14 of the Statute shall be limited to those under the organization and charge of the national military forces.

Vehicles or vessels passing through the benefited area to prevent an urgent, severe danger or disaster from happening or by special duty requirements of public services or operations shall be exempted from community development fees.

Lands within construction forbidden area may apply for a postponement of payment of community development fees. After the lifting of said construction forbidden restriction, the in-charge agency of the construction ban shall distribute a copy of the official document on the lifting of the ban to the fee collection agency to facilitate the collection of the accrued fees. In the event that the construction ban has not yet lifted after five (5) complete years since the commencement day of community development fees, the accrued fees shall no longer be re-imposed and the relevant community development charge shall be revoked.

In the event that the benefited line or the benefited surface of a city road project is within the agricultural area or reserved area under urban planning, said land area may apply for a postponement of payment of community development fees. After the zone use change in urban planning, the urban planning in-charge agency shall distribute a copy of said change in urban planning to the fee collection agency to facilitate the collection of the accrued fees. In the event that the zone use has not yet been changed after five (5) complete years since the commencement day of community development fees, the accrued fees shall no longer be re-imposed and the relevant community development charge shall be revoked.

In the event that the remaining land area after government’s land expropriation is too small for independent construction use according to the Code of Construction, the community development fees imposed thereon may be eligible for a postponement. After said land has been combined with adjacent land for joint usage, the competent construction authority shall notify the fee collection agency to collect the accrued fees.

In the event that the benefited land sustains a severe disaster and has been granted tax exemption, the community development fees for the term may be eligible for a postponement with the following payments deferred to subsequent terms in order. Where the lost land has not yet been restored after five (5) complete years, the relevant community development charge shall be revoked.

Lands and the improvements thereon losing the cause for fee exemption due to government’s change in land use according to relevant laws within one (1) year of the public notification of collection of community development fees shall be subject to the payment of all accrued fees.

During an air-raid alarm, highways and bridges charging a community development fee shall suspend fee collection from the sounding off of the alarm to three (3) hours after the going off of the alarm.

Vehicles driving on the highways and bridges charging community development fees failing to make the payment as required shall be punished according to relevant provisions under Article 27 of the Statute for Road Traffic Management and Traffic Violation Punishment.

These Rules shall take effect as of the day of promulgation.