The term “registration tariffs” referred to in this Regulation shall mean registration fees, the fees for certificates, expense fees and viewing fees as prescribed by the Land Act.

An applicant is responsible for submitting the land registration tariffs pursuant to the Land Act unless the total amount of such fee is less than one New Taiwan Dollar. Such fee is also exempted if any of the following conditions is satisfied:
(1) The registration of creation of added right(s) if one or more land rights are created as a collective guarantee after a registration of creation of mortgage has been completed;
(2) The registration of yield of order, waiver, or description change of a mortgage;
(3) The registration of the re-issuance or replacement of a certificate of right;
(4) The registration of an administrator or change of administrator;
(5) Other exemptions permitted by law.
An applicant applying for the issuance of a registration or cadastral map by mail or telegram shall submit additional postage and telegram fee.
The revenue and expenditure of the registration fees shall be processed according to the due process provided by the budgetary procedures.

The registration tariffs shall be paid after the collection of the application for registration, unless otherwise online applications for land registration shall be paid according to Articles 70-6.

The collection of the registration tariffs, for the application for the initial registration of ownership of improvements, shall be based on the value of rights identified according to the following provisions:
(1) Where the improvement is under governmental control according to law, the value of the improvements shall be based on the construction cost written on the use permit.
(2) Where the improvement is not under governmental control according to law, the value of improvements shall be based on the current house value approved by the local taxation authorities.

The applicant shall, upon the application of the registration for other rights, convert the values of the said rights into New Taiwan dollars according to the prevailing rate at the time of application if the values are denoted in kind or in currency no longer in circulation, and fill the converted value into the appropriate column of the application form for the calculation and collection of the registration fee according to law.
The applicant shall, upon the application of the registration for the creation or transfer of superficies, permanent lease, real estate easement, right of cultivation or right of agricultural exploitation, note the values of rights in the appropriate column of the application form; if their values are not clear, the values of the rights for the collection of the registration fee will be determined according to law.
If the values of rights referred to in the preceding two paragraphs are lower than 4% of the declared land value of the subject land or the current building value assessed by the local tax authority, then 4% of the declared land value of the said land or the current building value assessed by the local tax authority shall be deemed to be the annual value of the rights, and the calculation of the values of rights shall be according to their durations. If their durations are not fixed, a seven-year period shall be the standard for the calculation of their values and the base for the collection of the registration fee.

Fines shall be imposed according to the provisions of the Land Act if the application for registration is overdue.
If the application for changes in land rights is overdue, the duration overdue shall be deducted from the calculation of the fines for registration fee, if the applicant is not responsible for such duration.

The refunds for paid registration fees and the fees of certificates may be claimed by applicants within ten years if any of the following conditions applies:
(1) When the application is withdrawn;
(2) When the application is dismissed;
(3) Any other registrations allowed to be solely applied according to laws.
If the applicant re-applies for registration within ten years, the un-refunded registration fee and fees of certificates may be used as the fees for re-application.

The paid fines for registration fee shall not be applied for refund, unless laws and ordinances provide to the contrary.
When a dismissed application for registration is re-applied, its fines shall be re-calculated. If the fines resulting from the previous application have been paid, they shall be deducted from the current fines. The cumulative amount of fines resulting from previous and current applications shall not be more than 20 times that of the registration fee due.