| Legislative： |
1.Promulgate on September 30, 2004
2."Standards of Administration Fees in Agricultural Technology
Parks" was amended and the Title of the Standards was renamed
to "Standards for Collecting the Administration Fees, Service
Charges and Necessary Charges of the Agricultural Technology
Parks." on August 23, 2007
3.Amended to Article 12 and Appendix 2 of Article 6 promulgated
on July 11st, 2008
4.Amendment to Articles 3, 4, 7, 11, 13-1 and Appendix 5 of
Article 12 promulgated on April 13, 2009.
5.Amended on October 31, 2012
6.Amended on August 7, 2014
7.Partial provisions amended and promulgated as per the decree
of Nong-Sheng-Yuan-Chou-Zih No. 1064016952A issued by the
Council of Agriculture, Executive Yuan on March 1, 2017.
8.Partial provisions amended and promulgated as per the decree
of Nong-Sheng-Yuan-Chou-Zih No. 1094017594A issued by the
Council of Agriculture, Executive Yuan on February 5, 2021. |
| Content： |
Article 1
This Standards is enacted pursuant to Paragraph 2, Article 9
of the Act of the Establishment and Administration of
Agricultural Technology Parks (hereinafter referred to as
“the Act”).
Article 2
The Agricultural Technology Park Administration (hereinafter
referred to as “the Administration”) shall collect
administration fees, service charges and related necessary
charges from Park enterprises in accordance with the Standards.
However, non-profit governmental organizations are exempted
fromsuch collection.
Article 3
The administration fees paid by the Park enterprises are
calculated according to the size of the land, factory buildings
or business premises rented. The standard computation rate is
setforth in Appendix 1. In the event that more than two types
of land or buildings are rented simultaneously, the higher
amount of the two shall apply.
The Park enterprises, which have received the approval of
residency from the Administration and acquired the for-profit
business registration, with the sales revenue exceeding the
estimated amount set forth in Appendix 1, shall pay the
administration fees in an amount equal to 2‰ of the sales
revenue of the current month.
Only after obtaining a license to use the portion of newly
established factory buildings that has been approved by the
Administration shall those Park enterprises that pay for
administration fees in accordance with Paragraph 1 of this
Articleinclude the new increased portion into computation.
In the event that a Park enterprise has set up the head office
inside the Park and a branch office outside the Park, or vice
versa,the head office and branch office shall file their sales
revenues with their respective local competent tax authorities
and pay the respective business taxes.
The term “sales revenue”, as used in the Standards, shall
refer to the sum calculated on the basis of the sales amounts
stated in the “sales amount of business and declaration form
of the tax return”, receipts, allocation and transfer of the
services and goods between the head office and branch office,
and other referencesthat are sufficient to objectively
estimate the output value after the items specified in
Article 9 are deducted.
Article 4
The Park enterprises, which have received the approval of
residency from the Administration and completed the registration
of the establishment of companies and business registration with
competent tax authorities, shall pay the administration fees in
accordance with the preceding Article commencing from the first
day of the subsequent month following the completion of the
business registration; for the Park enterprises which have not
completed the for-profit business registration but have completed
the registration of companies for a year, it shall pay the fees
commencing from the first day of the subsequent month after one
year of completing the registration of companies.
Article 5
Financial institutions shall pay the administration fees in an
amount equal to 0.02% of the sales amount.
Article 6
Park organizations other than the Park enterprises and financial
institutions (hereinafter referred to “other Park Organizations)
shall pay the administration fees in accordance with Appendix 2.
The classification of other Park Organizations set forth in the
appendix referred to in the preceding paragraph shall be
determined by the Administration depending upon the nature of the
institutions.
Article 7
The procedure for the Park enterprises and the financial
institutions to file and pay the administration fees, the
deadlines for such filing and payment, and relevant supporting
documents and materials that shall be submitted are as follows:
1.Every two months is selected as the payment period. The Park
enterprises and the financial institutions shall file the
administration fees with the Administration and pay the fees
to the banks designated by the Administration on or before the
twentieth (20th) day of every odd month.
2.Park enterprises which have received approval from the
competent tax authority for business registration shall submit
the following documents to the Administration before paying the
administration fee:
(1)Detailed list of the application report for the administration
fees;
(2)A copy of “Sales amount of business and declaration form of
the tax return” with the remark of received properly stamped
by the competent tax authority;
(3)Certificate for offsetting items.
(4)Detailed list of receipts issued by Agricultural Technology
Park enterprises that are exempt from the use of uniform
invoices; Park enterprises shall also fill the aggregated amount
of the receipts in related fields of the “sales amount of
business and declaration form of the tax return”.
(5)In the event that a Park enterprise has set up the head office
inside the Park and a branch office outside the Park, or vice
versa, and that the head office files the combined sales revenue
with the local competent tax authority and pay the combined
business tax, the Park enterprise shall also submit the “sales
amount of business and declaration form of the tax return”
compiled by and filed by the head office and affixed with the
receipt seal of the competent tax authority. Moreover, the
Administration may request the Park enterprise to provide
import/export declarations, delivery certificates, sales orders,
or other supporting documents which are sufficient to prove its
sales revenues, as approved by the Administration.
3.Park enterprises which have not obtained the approval of business
registration from the competent tax authority shall submit the
detailed list of the application report for the administration
fees when paying administration fees.
4.Upon paying the fee to the bank designated by the Administration,
the financial institution shall complete and deliver the following
documents to the Administration and provide the payment slip
issued by the Administration. Unless otherwise auto-deducted by
the bank, the Park enterprise shall deliver to the Administration
a copy of receipt of the payment slip for the administration fee:
(1)Detailed list of the application report for the administration
fees;
(2)A copy of “Sales amount of business and declaration form of
the tax return” with the remark of received properly stamped
by the competent tax authority;
5.Park enterprises and financial institutions shall properly keep
payment receipts as they serve as evidence for the payment of
administration fees.
The detailed list of the application report for the administration
fees, which shall be submitted in accordance with Subparagraphs 2
and 3 of the preceding paragraph, shall be filed online using the
administration fee filing system established by the Administration.
In the event that the Administration finds any underpayment of the
administration fee, the Park enterprise or financial institution
shall pay the overdue in the next payment period. If any correction
of the previous reported sales amount is filed with the competent
tax authority, the administration fees thereof shall be adjusted
and included into the report of the administration fees of the
payment term when filing the correction.
Article 8
Other Park Organizations, after concluding an agreement with the
Administration, shall pay the administration fees by the payment
slips issued by the Administration to the designated banks and pay
the administration fees on or before the twentieth (20th) day of
each month, the twentieth (20th) day of the first month of every
quarter, or January 20 of every year.
If other Park Organizations are allowed to self-construction on
rented land, they shall enter into an agreement with the
Administration and pay the administration fees in accordance with
the provision of the preceding paragraph following the date of
obtaining the construction license.
Article 9
The administration fees shall be waived in the event that the
Park enterprises provide sufficient evidence in documentation
from with respect to sales return, allowances, paid and received
on behalf of others, sales of fixed assets or obsolescent
materials, sample giveaway, interest income and financial lease.
In the event that the administration fees paid have calculated
the said items, the Park enterprises may report to the
Administration for deduction or reimbursement within six (6)
months,with evidence in documentation form. The application
shall be rejected upon the failure to meet the deadline for
the deduction or reimbursement.
Article 10
Park Organizations which fail to pay the administration fees
within the prescribed deadline shall be subject to Article
40 of the Act.
Article 11
The Administration may request the Park enterprises to provide
information regarding the projection of sales revenue for
reference to forecast the future administration fees to be
collected, so as to estimate the value of output, operation,
sales and other similar numerical quantity of each industry.
The Administration may investigate the filing of administration
fees by Park enterprises and financial institutions, and, when
necessary, may request competent tax authorities to provide
filing-related documents, such as the “sales amount of business
and declaration form of the tax return” filed by Park
enterprises or financial institutions for the head offices and
branch offices. If inconsistency is found, the reasons shall be
investigated and steps shall be taken according to the result
of investigation.
Article 12
The items of and standards for service charges and related
necessary charges collected by the Administration are as follows:
1.Facility Maintenance Fees for Short-term Use: Computing and
collecting according to the different sections, sites and
facilities. The standard computation rate is set forth in
Appendix 3.
2.Co-use Pipeline Maintenance Fees: Computing and collecting
according to the total length of the pipelines and the used
space.The standard computation rate is set forth in Appendix 4.
3.Sewage Treatment Plant and Sanitary Sewer Fees: Computing and
collecting according to the quantity and quality of waste
water. The standard computation rate is set forth in Appendix 5.
4.Maintenance fee for pre-embedded circuit casings: The fee covers
uses of each type of pipelines such as telecommunication
pipelines, broadband pipelines, cable TV pipeline and water
supply pipelines. Computing and collecting according to the
total length of the pipelines. The standard computation rate
is set forth in Appendix 6.
5.Water use fee: The fee covers industrial water, domestic water,
soft water and seawater. The standard computation rate is set
forth in Appendix 7.
Each item of the services charges or related necessary charges
shall be paid in cash before the deadline stipulated in the
payment slips.
Article 13
In the event that the approval of residency of the Park
enterprises, which shall pay the administration fees pursuant to
the Standards, has subsequently been revoked by the Administration
or other Park Organizations have properly terminated the agreement,
the administration fees due for the current payment term shall be
waived
In the event that the agreement is terminated, the application of
withdraw from the Park has been filed and the procedure for
handing over has been completed, the Administration shall
immediately cease to collect service charges or related necessary
charges from the Park organizations, except that facility
maintenance fees for short-term use will be charged in
accordance with the actual use of the facilities.
Article 13-1
The administration fees charged by the Administration pursuant
to Paragraphs 1 and 2 of Article 3, Article 5, and Paragraph 1
of Article 6 shall be halved since January 1, 2009 until
December 31, 2009.
Article 14
The Standards shall be enforced from the date of promulgation. |