August 31 of each year shall be the base date for the duty of paying land value tax; the tax shall be assessed by the competent tax authority under the municipal or county (city) government based on the landowner register and land registration change data provided by the land administration agency. The current year of land value tax shall be collected within one month starting from November 1 of each year.

For land to which special tax rates apply pursuant to Article 17 and Article 18 herein, the landowner shall apply for the application of a special tax rate at least forty days before the collection starting date each year; applications made past the aforesaid deadline will have a special rate applied starting the following year. For land that has been approved for application of a special rate, no application is required for subsequent years provided the use of land stays unchanged.
Landowners shall report to the competent tax authority immediately when the condition for the application of a special tax rate ceases to exist.

The competent tax authority should make public announcement of conditions to which special tax rates apply as provided in Article 17 and Article 18 herein and related application procedure at least sixty days before land value tax collection starts each year.

After assessing the land value tax payable of the taxpayers each year, the competent tax authority should prepare and send land value tax payment notice to the legal taxpayers or designated taxpayers, and make public announcement with regard to the payment deadline, penalty, method, and the calculation method of tax.

(Deleted).

Agricultural land tax shall be assessed by the tax authority under the municipal or county (city) government based on the taxable amount for all land owned by each landowner and collected in two periods each year in principle. The collection starts in one month after the harvest of the crops; the percentage of tax to be collected in each period may be decided by the volume of crops harvested in each period.

The competent tax authority should make public announcement with regard to the collection starting date, place of payment and payment instructions, and prepare and send the payment notice to the legal taxpayers or designated taxpayers at least ten days before the collection of agricultural land tax starts for the period.

Within thirty days after the receipt of the agricultural land tax payment notice, the legal taxpayer or designated taxpayer shall make payment in kind at the designated place or make cash payment at a designated public treasury.

For land where agricultural land tax is collected by payment in kind, but the landowner intends to apply for payment by monetary substitution due to change of land use necessitated by the environmental or natural constraints, the taxpayer shall make such application to the hsiang (township), (city), (district) office in thirty days after the seeds for the crops as payment in kind have been generally sowed in the area.
Upon receiving the application for monetary substitution, the hsiang (township), (city), (district) office should send staff to investigate the actual situation and report the same to the competent tax authority, which will, together with the local food administration, make inspection and decide whether to approve the application.

In case of land title transfer or creation of Dien, the right holder and obligor shall, in thirty days after the signing of contract, jointly file the declaration of land transfer value with the competent tax authority and submit a photocopy of the contract and other support documents. The right holder may apply for transfer registration independently if it is so provided by law.
The competent tax authority should assess the land value increment tax payable in seven days from the date of receiving the declaration of land transfer value and prepare and send the payment notice to the taxpayer. For applications for assessment of land value increment tax by the tax rate for self-use residential land, the aforesaid assessment period may be extended to twenty days.
After paying the land value increment tax, the right holder and the obligor shall jointly apply to the competent land administration for the registration of title transfer or Dien creation. If the competent land administration finds error in the assessed present value of the land, its original decreed value and/or previous transfer value when processing the registration cases, it shall immediately forward the case to the competent tax authority for reassessment of land value increment tax.

The taxpayer of land value increment tax shall pay the tax at a designated public treasury in thirty days after the receipt of the tax payment notice.

Land having unpaid land tax may not be registered for title transfer or creation of Dien before all taxes owed are paid off.
For land auctioned by the court or the branch of the Administrative Enforcement Agency, if the auction price is not sufficient to pay for its land value increment tax assessed based on the transfer value determined according to the proviso in Subparagraph 5, Paragraph 1 of Article 30 herein, the court or the branch of the Administrative Enforcement Agency shall not issue the title transfer certificate before the buyer of the land has paid off the land value increment tax owed.
With respect to unpaid land tax as described in the first paragraph hereof, the land transferee may pay the tax owed on behalf of the transferor or deduct the tax owed from the sale price or Dien price and pay the same to the competent tax authority; the transferee may seek recourse from the taxpayer for tax paid on his/her behalf.

For land requisitioned or acquired by government, the land administration under the municipal or county (city) government or the acquiring agency shall submitting the land record and compensation record to the competent tax authority and notify the tax authority to assess land value increment tax and land value tax or agricultural land tax payable. The competent tax authority should, within fifteen days after the receipt of such notice, produce tax withholding notice and deliver the same to the requisition or acquiring agency, who will then withhold the tax accordingly from the purchase price or compensation to be released to the landowner.