When the reason for reduction or exemption of land value tax or agricultural land tax changes or ceases to exist, the land title owner or administrator shall, within thirty days, file with the tax authority under municipal or county (city) government for restoration of taxation.

If the failure of land title owner or administrator to file with the tax authority as required pursuant to the foregoing article is found out by or reported to the tax authority, the land title owner or administrator shall be subject to penalty as provided in the first paragraph, Article 54 of the Land Tax Act in addition to paying back land value tax or agricultural land tax. In the case of public land, the supervisor and responsible staff of land administration-in-charge should be subject to discipline.

For land that receives reduction or exemption of land value tax or agricultural land tax, the tax authority under municipal or county (city) government should meet with the supporting agency to conduct general inspection or spot inspection once a year. If any of the situations below is found in the inspection, the tax authority shall immediately revoke or cancel the tax reduction or exemption status and take action according to the provisions in the foregoing article.
1. The land is not used for the purpose as stated in the application for tax reduction or exemption.
2. There is evidence to the fact that the land is also used to generate profit for individuals or private enterprise.
3. The use of land contradicts the stated purpose of the enterprise.
4. The entity’s establishment or registration has been revoked or cancelled.
5. Revenues generated from the land are not spent exclusively on said enterprise.
6. The reason for reduction or exemption ceases to exist.
The tax authority under municipal or county (city) government should report the results of aforesaid general inspection or spot inspection to the competent authority in the municipal government, or county (city) government for approval.

For land that receives land tax reduction or exemption, the tax authority under municipal or county (city) government should, in addition to documenting in relevant records the reason for reduction/exemption, period and approval document number, enter the information into the computer master file for land tax, print out an itemized statement by the year (period), and submit it to the competent authority in the municipal government or county (city) government for approval.
The competent authority in the municipal government or county (city) government should, based on the aforesaid itemized statement, produce tax reduction/exemption reports for land value tax, agricultural land tax and land value increment tax respectively, and submit them to the Ministry of Finance for reference.

The format of forms, records and statements required for land tax reduction or exemption pursuant to the Regulations herein shall be prescribed by the authority in municipal government or tax authority under county (city) government.

Agency in charge of tax reduction or exemption applications and its supporting agencies should process the application upon receipt without stacking up cases; if there are negligence or violations on the part of government agency in carrying out its duties, the supervisor and responsible staff should be disciplined accordingly.

The municipal or county (city) government and the Ministry of Finance may send personnel to examine the land receiving tax reduction or exemption at any time.