Chapter 10 Supplementary Provisions
For any disputes between interested parties arising from or in connection with compensation or water right provided under this Act, the authority-in-charge may invite reviews of related agencies and entities.
Private land in reservoir storage area, sea embankment area, river area or range of drainage facilities whose use has been restricted is not subject to gift tax or inheritance tax when the land is gifted to a lineal relative by blood or inherited, provided the current status of land use does not violate this Act. Notwithstanding the foregoing, where the use of land by the recipient or heir violates this Act within five (5) years from the date of receiving or inheriting the land, the authority-in-charge will notify the tax authority in charge to demand tax payment due.
The act of gifting in the preceding paragraph may apply for exemption of land value increment tax, provided the current status of land use does not violate this Act. However if the land is subsequently transferred to a third party, land value increment tax shall be levied by calculating the total increment value based on the originally assessed land value before the land was first gifted or the present value of the land in the previous transfer.
In the application for exemption of inheritance tax, gift tax or land value increment tax according to the provisions of the preceding two paragraphs, the heir, donor or recipient shall submit to the tax authority in charge a supporting document issued by the authority-in-charge evidencing that the current status of land use does not violate this Act. No charge will be imposed on the issuance of certificates.
The central authority-in-charge may designate a subordinate agency or reservoir authority management authority to issue the certificates stipulated in the preceding paragraph.
The enforcement rules of this Act shall be promulgated by the central authority-in-charge.
This Act shall become effective as of the date of its public announcement.
Amendments to this Act made on May 29, 2018 shall become effective on the date stipulated by the Executive Yuan.