For 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:
1.Overlay map: Urban planning map, project planning drawing, and cadastral map overlaid by the benefited area drawing.
2.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.
3.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.

Governments 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:
1.Actual project cost required.
2.Level of benefit.
3.Land price.
4.Affordability of an average beneficiary (fee obligor) within the area concerned.

Community development fee shall be determined according to the following procedure:
Land 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.
Land 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.
Map 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.
Community development fee unit charge calculation: Except roads under urban planning, the community development fee amount shall be determined for taxable and exempted areas within the benefited area with the unit charge calculated according to the following:
(1) Multiply total project cost by the charging rate to derive the total community development fee.
(2) Multiply the total community development fee by the percentage set forth in Article 19 or Article 20 to derive the community development fees for the benefited line or the benefited surface.
(3) Divide the share of the community development fee of the benefited line by its total length to derive the unit charge of the benefited line.
(4) Divide the share of the community development fee of respective zones within the benefited surface by their area to derive the unit charge of the respective land zone.
(5) For public lands appropriated for use, the provisions under Paragraph 2, Article 3 of the Statute shall govern.
Community development fee calculation: Multiply the length of the benefited line or the area of respective zones within the benefited surface of the benefited land owners by the unit charge of the benefited line or respective benefited zones within the benefited area to derive the community development fee to be borne by the benefited line and by the various zones within the benefited area. The total amount for the benefited line and the amount borne by respective benefited zones as well as their respective taxable amount shall be recorded. For fee exemption or reduction due to overlapping benefit as stipulated under Article 12 of the Statute, the fee to be borne by respective zones and lines shall be recorded, with the amount after exemption/reduction provided under column “total” and the exempted/reduced amount under column “notes”.
Double charging deduction: For fee deduction for the same benefited surface of different projects, the calculation shall be based upon the unit charges borne by a particular land parcel imposed by different projects at different times. The same shall apply to different projects sharing the same benefited line. Said fee deduction shall not be limited by transfer of land ownership. In the event that the double charging occurs when one project has a benefited line and the other does not, the benefited line shall be excluded from fee deduction.
Statistics compilation: Benefited zones and lines shall have respective statistical data for taxable amount and case number, as well as deductible amount and case number. The records thereof shall be kept under column “total” in the back of registry. All statistics shall be compiled into a registry and five (5) copies of duplication shall be produced. Two (2) copies of which shall be delivered to relevant tax bureaus for fee imposition, recheck, and case cancellation, and the rest three (3) copies shall be retained by the original compiling agency, the finance and the land administration authority with one (1) copy each for recordation.
All projects except road construction without benefited line or benefited surface zone difference shall follow the same procedure above except those provisions pertaining to benefited line and zones.

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.

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

The tax bureau shall have the following duties pertaining to the imposition of community development fees:
Produce and deliver payment and past-due notices.
Check and keep custody of return receipt of payment notice delivered.
Handle or transfer to relevant agencies cases for which notice cannot be delivered.
Process rectification and recheck applications.
Audit and produce reports on fee collection.
Prepare and transfer past-due payment records and default cases to the court for compulsory execution.

In 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.
The amount of unit charge multiplied by area is not consistent with the total amount payable listed on the notice.
An error in the name of fee obligor.
The target of fee charging has been sold prior to the public notification with the transaction already properly registered.
Fees are not derived in accordance with land holding percentage in the case of joint property ownership.
Fee 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.
The 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.

In 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.
Upon 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.

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

For the community development fees on lands within the benefited area of a project subject to consolidation, the following rules shall govern:
1.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.
2.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.