The authority or the department of taxation shall dispose the cases of application for reward or reduction of tax or rent submitted under the Act within 30 days commencing from receipt of the application, unless the time limit for disposal is otherwise prescribed.

Before to execute punishment of terminating or canceling the reward of a company or person being rewarded under the Act, the authority shall notify the company or person to submit a written averment within 30 days commencing from the next day after arrival of the notice. In case such averment is not submitted within the period, punishment may be directly executed.

Where the authority of development or the department of taxation doesn't approve or disapprove an application for reward or reduction of tax or rent submitted under the Act within the legally specified time limit, the applicant may request the upper-level department to reexamine the disposal of the case.
Upon receipt of the above-mentioned request, the upper-level department shall direct an affiliated department to dispose the case within a specified time limit. Where necessary, the upper-level department may take the files from the affiliated department for review, and call to account the delay liability of the affiliated department.

Where the application case as mentioned in the first paragraph is short of some contents legally specified and may be supplemented, the authority of development or the taxation department shall notify the applicant to make supplement within a specified time limit. In case supplement is not made within the time limit, the application shall be rejected.

The above-mentioned contents that may be supplemented shall be supplemented by the applicant once for all.

The range of industries favorable for development of a new town as mentioned in Paragraph 2, Article 23 shall be determined by the central authority jointly with the related departments, and then reported to the Executive Yuan for approval.

The “reduction or exemption of housing tax and deed tax after completion of buildings within a new town special area” as mentioned in Paragraph 1, Article 25 of the Act refers to reduction or exemption of house tax and sale contract tax for the buildings finished within a new town special area after the Act is issued within 5 years commencing from granting of use ; and the reduction or exemption of land price tax refers to reduction or exemption of land price tax for the buildings finished within a new town special area after the Act is issued within 5 years commencing from the tax levy interval of the day when the use is granted.
The “reduction or exemption of sale contract tax may be offered only once” refers to the reduction or exemption of the contract tax for the first time of sale transfer after the buildings are finished.

Upon granting building use licenses, the authority in charge of construction of a new town special area shall mark the licenses with texts like buildings in new town special area. For reduction of tax, the taxpayer shall submit the photostat copy of the building use license and other related certification documents to the regulating taxation department at the location of the lands or buildings to apply.