農業科技園區管理費服務費及必要費用收費標準

This Standards is enacted pursuant to Paragraph 2, Article 9 of the Act of the Establishment and Administration of Agricultural Technology Parks (hereinafter referred to as “the Act”).

The Agricultural Technology Park Administration (hereinafter referred to as “the Administration”) shall collect administration fees, service charges and related necessary charges from Park enterprises in accordance with the Standards.However, non-profit governmental organizations are exempted fromsuch collection.

1The administration fees paid by the Park enterprises are calculated according to the size of the land, factory buildings or business premises rented. The standard computation rate is setforth in Appendix 1. In the event that more than two types of land or buildings are rented simultaneously, the higher amount of the two shall apply.

2The Park enterprises, which have received the approval of residency from the Administration and acquired the for-profit business registration, with the sales revenue exceeding the estimated amount set forth in Appendix 1, shall pay the administration fees in an amount equal to 2%o of the sales revenue of the current month.

3Only after obtaining a license to use the portion of newly established factory buildings that has been approved by the Administration shall those Park enterprises that pay for administration fees in accordance with Paragraph 1 of this Articleinclude the new increased portion into computation.

4In the event that a Park enterprise has set up the head office inside the Park and a branch office outside the Park, or vice versa,the head office and branch office shall file their sales revenues with their respective local competent tax authorities and pay the respective business taxes.

5The term “sales revenue”, as used in the Standards, shall refer to the sum calculated on the basis of the sales amounts stated in the “sales amount of business and declaration form of the tax return”, receipts, allocation and transfer of the services and goods between the head office and branch office, and other referencesthat are sufficient to objectively estimate the output value after the items specified in Article 9 are deducted.

The Park enterprises, which have received the approval of residency from the Administration and completed the registrationof the establishment of companies and business registration withcompetent tax authorities, shall pay the administration fees in accordance with the preceding Article commencing from the first day of the subsequent month following the completion of the business registration; for the Park enterprises which have not completed the for-profit business registration but have completed the registration of companies for a year, it shall pay the fees commencing from the first day of the subsequent month after one year of completing the registration of companies.

Financial institutions shall pay the administration fees in an amount equal to 0.02% of the sales amount.

1Park organizations other than the Park enterprises and financialinstitutions (hereinafter referred to “other Park Organizations)shall pay the administration fees in accordance with Appendix 2.

2The classification of other Park Organizations set forth in the appendix referred to in the preceding paragraph shall be determinedby the Administration depending upon the nature of the institutions.

1The procedure for the Park enterprises and the financial institutions to file and pay the administration fees, the deadlines for such filing and payment, and relevant supporting documents and materials that shall be submitted are as follows:

21.Every two months is selected as the payment period. The Park enterprises and the financial institutions shall file the administration fees with the Administration and pay the fees to the banks designated by the Administration on or before the twentieth (20th) day of every odd month.

32.Park enterprises which have received approval from the competent tax authority for business registration shall submit the following documents to the Administration before paying the administration fee:

4(1)Detailed list of the application report for the administration fees;

5(2)A copy of “Sales amount of business and declaration form of the tax return” with the remark of received properly stamped bythe competent tax authority;

6(3)Certificate for offsetting items.

7(4)Detailed list of receipts issued by Agricultural Technology Park enterprises that are exempt from the use of uniform invoices;Park enterprises shall also fill the aggregated amount of thereceipts in related fields of the “sales amount of business and declaration form of the tax return”.

1Other Park Organizations, after concluding an agreement with the Administration, shall pay the administration fees by the payment slips issued by the Administration to the designated banks and pay the administration fees on or before the twentieth (20th) day of each month, the twentieth (20th) day of the first month of every quarter, or January 20 of every year.

2If other Park Organizations are allowed to self-construction on rented land, they shall enter into an agreement with the Administration and pay the administration fees in accordance with the provision of the preceding paragraph following the date of obtaining the construction license.

The administration fees shall be waived in the event that the Park enterprises provide sufficient evidence in documentation from with respect to sales return, allowances, paid and received on behalf of others, sales of fixed assets or obsolescent materials, sample giveaway, interest income and financial lease. In the event that the administration fees paid have calculated the said items, the Park enterprises may report to the Administration for deduction or reimbursement within six (6) months,with evidence in documentation form.The application shall be rejected upon the failure to meet the deadline for the deduction or reimbursement.

Park Organizations which fail to pay the administration fees within the prescribed deadline shall be subject to Article 40 of the Act.

1The Administration may request the Park enterprises to provide information regarding the projection of sales revenue for reference to forecast the future administration fees to be collected, so as to estimate the value of output, operation, sales and other similar numerical quantity of each industry.

2The Administration may investigate the filing of administration fees by Park enterprises and financial institutions, and, when necessary, may request competent tax authorities to provide filing-related documents, such as the “sales amount of business and declaration form of the tax return” filed by Park enterprises or financial institutions for the head offices and branch offices. If inconsistency is found, the reasons shall be investigated and steps shall be taken according to the result of investigation.

1The items of and standards for service charges and related necessary charges collected by the Administration are as follows:

21.Facility Maintenance Fees for Short-term Use: Computing and collecting according to the different sections, sites and facilities. The standard computation rate is set forth in Appendix 3.

32.Co-use Pipeline Maintenance Fees: Computing and collecting according to the total length of the pipelines and the used space.The standard computation rate is set forth in Appendix 4.

43.Sewage Treatment Plant and Sanitary Sewer Fees: Computing and collecting according to the quantity and quality of waste water. The standard computation rate is set forth in Appendix 5.

54.Maintenance fee for pre-embedded circuit casings: The fee covers uses of each type of pipelines such as telecommunication pipelines, broadband pipelines, cable TV pipeline and water supply pipelines. Computing and collecting according to the total length of the pipelines. The standard computation rate is set forth in Appendix 6.

65.Water use fee: The fee covers industrial water, domestic water, soft water and seawater. The standard computation rate is set forth in Appendix 7.

7Each item of the services charges or related necessary charges shall be paid in cash before the deadline stipulated in the payment slips.

In the event that the approval of residency of the Park enterprises, which shall pay the administration fees pursuant to the Standards, has subsequently been revoked by the Administration or other Park Organizations have properly terminated the agreement, the administration fees due for the current payment term shall be waived In the event that the agreement is terminated, the application of withdraw from the Park has been filed and the procedure for handing over has been completed, the Administration shall immediately cease to collect service charges or related necessary charges from the Park organizations, except that facility maintenance fees for short-term use will be charged in accordance with the actual use of the facilities.

(Deleted)

1Park Organizations in the Floral Industry Innovation Park shall pay the administration fees and service charges from January 1, 2023, in accordance with the following provisions:

21. Administration fees:

31.1 From January 1, 2023 to December 31, 2027: the fees calculated at NT$7.94 per square meter per year; the provisions of Articles 3, 5, and 6 of this set of Standards are not applicable.

41.2 Commencing January 1, 2028, the fees shall be calculated in accordance with Paragraph 1 of Article 3, Article 5, or Article 6 of this set of Standards.

52. Service charges: The fee schedule for venue rental in the Floral Industry Innovation Park is set forth in Appendix 8 and shall be paid in cash within the time limit specified on the payment slip.

1The Standards shall be enforced from the date of promulgation.

2The amended articles of the Standards promulgated on October 8, 2024, and February 19, 2025, shall be put into effect on January 1, 2025; and the amended articles promulgated on March 13, 2026, shall be put into effect on January 1, 2026.