I. Land tax preferential measure:
(1) Land tax law Regulation 18: “land directly used for enterprises on the left side, land tax will be drafted according to 10/1000.But those that have not been used according to governing agency plans, not suitable: 1, industrial land, mining land…those that set up factories on non-industrial area or non-industrial land prior to announcement of industrial area or industrial land zoning, with government approval for factory land use, are allowed to follow prior regulations.” Those confirming to regulations shall provide relevant documents (factory set up permit, copy of the construction license or use permit, and factory registry for ones already in production) to the local governing agency for application and approval 40 days prior to the annual land tax date. Applicants applying past the time limit will be allowed to use for the following year. Those with prior approval and have not changed method of use do not need to re-apply.
(2) Nantou County civil organization participating in significant public works reducing/eliminating the land tax, housing tax, and deed tax autonomous ordinance Article 3:”Civil organization participating with this ordinance Article 3, Item 2 regulation, this county’s major public works builder, .…1, Land used in providing transport facilities, public pipelines, environmental pollution prevention and control facility, sewage sewers, water facilities, health and medical treatment facilities, culture and education facilities, electrical industry facilities, and public gaseous fuel facilities are all exempt.2, Land providing social and labor welfare facilities, tourism destinations and forest recreation facilities, athletic, water conservation, agricultural facility and major industry, commercial, technological facilities, drafted according to 10/1000 tax rate.” Those confirming to regulations shall fill out a deduction/exemption application form and provide relevant documents to the county revenue service office for application 40 days prior to the annual land tax date. Applicants applying past the time limit will be allowed to use for the following year. Those with prior approval and have not changed method of use do not need to re-apply.

II. Housing tax, deed tax preferential measure:
(1) Housing tax ordinance Article 15, Item 2, 2nd stipulation: ”Housing of legally registered direct production factory” will be deducted half of the housing tax. Those conforming to regulations shall submit related documents (factory registration, building deed, or copy of operating license) to the local governing agency for review and approval within 30 days of the starting date. Applicants applying past the time limit have deductions beginning from the reporting month. Those with prior approval and have not changed method of use do not need to re-apply.
(2) Nantou County civil organization participating in significant public works reduction in land tax and deed tax autonomous regulation:

a. Article 4: Civil organization participating in this regulation’s Article 3, this county’s major public works, and new building for direct use by such, its housing tax reduces standard to be as follows:
(a.) Housing used in providing transport facilities, public pipelines, environmental pollution prevention and control facility, sewage sewers, water facilities, health and medical treatment facilities, culture and education facilities, electrical industry facilities, and public gaseous fuel facilities shall be reduced 50% of the taxable amount for 5 years within the month of direct use.
(b.) Housing used in providing social and labor welfare facilities, major tourism destinations and forest recreation facilities, commercial, and technological facilities, shall be reduced 50% of the taxable amount for 5 years within the month of direct use.

Civil organization approved for tax deduction according to this autonomous ordinance, transferred management or construction to a third party before the 5 year expiration, shall be allowed for tax deduction until the full 5 year limit.

b. Article 5: Civil organizations participating in this regulation’s Article 3, real estate acquired or obtained during building or management period of this county’s major public works, shall be deducted 30% of the deed tax.
The antecedent real estate if transferred or changed to other use within 5 years of the deed tax reporting shall compensate for the original deed tax reduction.
The Nantou County government (hereafter refers to as this government office) according to this regulation’s Article 8, Item 1, 1st-3rd stipulation, when obtains real estate property rights of civil organizations, the deed tax is exempt.

c. When qualifying for exemption regulations, the taxpayer should fill out an exemption application form, and submit it along with proving document according to this government’s revenue office for application according to the below regulations.
(a) Applicants applying for the Article 4 housing tax exemption shall apply within 30 days of the exemption reason date. Applicants applying past the expiration date shall begin exemption starting from the applying month. When the reason for exemption is eliminated, applicant shall apply to this government’s revenue office for reinstatement of full taxable amount starting from the following month.
(b) Applicants applying for Article 5 deed tax reduction, apply during tax application.


Modify Date:2010/10/26 (Nantou County Government)