Governments 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:
1.The fee collection plan shall be produced by the in-charge agency in conjunction with the competent finance and land administration authorities.
2.The collection and management of the community development fees shall be handled jointly by the competent finance and tax authorities.
3.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.

Governments 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 :
1.National highways shall be under the charge of the agency appointed by the central competent highway authority.
2.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.
3.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.
4.County/Hsiang routes shall be under the charge of County (City) Government.

The in-charge authorities for collecting community development fees from vessels are as follows:
1.Central government projects shall be under the charge of the Ministry of Economic Affairs or the Ministry of Transportation and Communications.
2.Municipal projects shall be under the charge of the competent construction or transportation authority.
3.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.

The fee collection agency shall report the community development fee collection status every six (6) months for approval and recordation according to the following procedure:
1.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.
2.For projects under the charge of Municipal Government, the fee collection agency shall submit the report to the Municipality Government for approval and recordation.
3.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.