The collection of community development fees for construction projects by governments at all levels shall be governed by this Statute. Matters not provided for herein shall be subject to related laws and regulations of the Public of China.

All governments executing construction projects including building and improvement of roads, bridges, ditches, harbors, piers, reservoirs, embankments, channel dredging, and other land and water projects within their respective jurisdiction for urban development, land use enhancement, transportation facilitation, or natural disaster prevention, shall charge a community development fee from public and privately owned lands and the improvements thereon that are direct beneficiary of said projects; in the absence of directly benefited lands, said fees shall be collected from vehicles and vessels using said facilities.
The amount of the community development fee charged pursuant to the preceding paragraph shall not exceed eighty per cent (80%) of the total actual cost required for the project. For fees to be collected from vehicles and vessels, the maximum charge may be up to the total project cost, while the minimum charge for reservoir, embankment, and channel dredging projects shall be stipulated by the government concerned according to actual situations.

The actual project cost as referred to in the preceding article shall include the following:
Project construction fees.
Project-use land acquisition fees and public land price.
Above-ground object demolition or relocation compensation.
Project administration fees.
Project loan interest payments.
The public land price under Subparagraph 2 of the previous paragraph shall be limited to the extent that it is used for payment of the community development fees for the same project owed by the relevant competent authority of said public land.

The projects set forth under Article 2 shall, with the following exceptions, be carried out by the Municipality or County (City) Government with proper jurisdiction:
Projects with excessively large scale where the required expense, manpower, and workload are beyond the capacity of a municipality or a county (city) may be handled by the Central Government.
Projects that extend across two or more counties (cities) shall be handled jointly by all County (City) Governments concerned.
Projects that extend across a municipality and a county (city) may be handled by the Central Government or jointly by the Municipality and County (City) Government concerned.

For collection of community development fees by construction projects, relevant local governments shall submit a fee charging scheme, which shall include the project plan, project funding and budgets, scope of benefited area, and fee rates to the relevant council of peoples' representatives for decision by vote and then to the Central Government for recordation. Long-term projects shall be divided into phases with the year-by-year project plan produced in the form specified above submitted first to the relevant council of peoples' representatives for decision by vote and then to the Central Government for recordation before an annual budget can be compiled or the special budget procedure be applied. Central Government-handled projects shall be processed according to the income-expenditure budgeting procedure by the in-charge agency of the project.
The council of peoples' representatives at all levels shall review and approve the community development fee charging scheme along with the funding and budget plans of the project. In the event that the review of said fee charging scheme has been postponed or the proposal vetoed, the relevant project funding and budget plan review shall be put on hold or canceled.
The charging of community development fees shall be limited to the extent where the original approved amount has been collected in full. For projects collecting community development fees from vehicles and vessels, where continued maintenance and improvement is deemed necessary and with the decision by vote of the relevant council of peoples' representatives and completion of the income-expenditure budgeting procedure, relevant maintenance or improvement fees can be charged.

For projects collecting community development fees from lands and the improvements thereon, the in-charge agency of the project shall provide a public notice for a period of thirty (30) days of the project name, construction scope, funding and budget, community development fee charging standards and amounts, along with a map of the land parcels and their respective land numbers within the area subject to the payment of community development fees thirty (30) days prior to the commencement of project construction, and shall notify within three (3) months of said public notification all beneficiaries in writing the area of the land subject to community development charge, the fee total and unit charge of the relevant piece of land, along with a brief ac
provide a public notice of project name, construction scope, funding and budget, and community development fee charging standards and amounts thirty (30) days in advance.
Community development fees on lands and the improvements thereon shall be imposed during the period from the commencement of project construction to within one (1) year after project completion.
For transfer of a land and the improvements thereon within the scope subject to community development charge after public notification, with the exception of transfer due to inheritance, the buyer shall issue a letter of undertaking to agree to pay all not yet due payments of community development fees according to relevant rules, or make all not yet due payments in full before proceeding with transfer registration. For transfer due to compulsory auction, the same shall apply.

Community development fees may be collected in lump sum or in installment; those imposed upon vehicles and vessels may be charged by time of use.
Local governments unable to make the payments for project construction due to the lack of financial means may, after completing the procedure set forth under Paragraph 1 of Article 5, commence imposition and collection of community development fees, or use the community development fee receivables as guarantee to apply for loans from financial institutions.

Community development fee charging standards or rates shall be based upon the level of development or benefit enjoyed by the concerning lands or the grading of vehicles and vessels.
Community development fees shall be collected from the owner that owns the land at the time of public notification of fee imposition. For land with and established dien right, said fee shall be collected from the dien right holder; for sold public lands, from the buyer of said land. For real properties not under use by the owner or dien right holder, of which past-due community development fees remain unpaid after exhortation, the in-charge agency of the project may request payment from the lessee or user of the property.

Where the land and the improvements thereon belong to different persons, the payment of community development fees shall be shared between the land owner and improvement owner, and the fee-sharing ratio thereof shall be specified by the relevant government in charge of the project.
In the event that said land improvements are to be demolished due to land lease expiry before full payment of community development fees, the land owner shall be responsible for the payment of all not yet due fees; where the demolition or renovation is carried out during the duration of the lease, community development fee payment shall be the responsibility of the re-builder.

Article 10 For community development fees imposed upon vehicles and vessels, said fees shall be collected from those vehicles and vessels that use the facility.

Lands and the improvements thereon after public notification of collection of community development fees shall not be exempted from said fees because of a change in their use.

Projects of different natures shall collect community development fees separately, while projects of the same nature with overlapping benefit shall have only the one that provides greater benefit to collect community development fees.

For community development fees imposed upon lands and the improvements thereon, the relevant tax bureau shall be the fee collection agency; for those imposed upon vehicles and vessels, the relevant competent transportation authority shall be the fee collection agency.

The following lands and the improvements thereon, and vehicles and vessels shall be exempted from the payment of community development charge:
Public facility-use lands and the improvements thereon that are used for non-profit making purposes or reserved pursuant to the Urban Planning Law.
Garrison stations, army camps, military airports, military bases and the improvements thereon.
Military harbors, piers, vessels, combat and training vehicles.

The benefited lands and the improvements thereon failing to make the payment of community development fees within the specified time period shall be subject to an additional penalty payment with an amount of one per cent (1%) of the total payment owed every three (3) days as of the following day of the payment due day. For payments more than one (1) month past due remaining unpaid after exhortation, the obligor shall be subject to an additional penalty payment with an amount of ten per cent (10%) of the total payment owed, and in addition thereto, the case shall be transferred by the fee collection agency to the court for compulsory execution.

In the event of an objection to the assessment of community development fees, the beneficiary shall, upon receipt of payment notice, first pay half of the fees according to the total amount and payment period specified on the notice and then file a recheck application; if said beneficiary is not to accept the recheck result, he may then proceed with petition or administrative action according to relevant laws. In the event that the amount of community development fees confirmed through petition, re-petition, and administrative action procedure is higher than the total amount paid, the difference shall be paid in full; if lower, the difference shall be refunded. For both, an additional interest payment at banks' time deposit rate shall be included.

For delivery of official letters and notifications under this Statute, relevant provisions under the Code of Civil Procedure shall apply mutatis mutandis.

For collection of community development fees by Hsiang or Township (City) Office, the provisions under this Statute shall apply mutatis mutandis.

The enforcement rules for this Statute shall be formulated by the Ministry of Interior in conjunction with the Ministry of Finance, Ministry of Economic Affairs, and Ministry of Transportation and Communications, and shall be submitted to the Executive Yuan for approval and recordation.

This Statute shall take effect as of the day of promulgation.