| 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.
9.Article 13-2 amended and promulgated per Decree Nong-Sheng-Yuan-Chou-Zih No. 1114017475 issued by the Council of Agriculture, Executive Yuan on December 21, 2022. |
| 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%o 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.
Appendix 1.pdf
Article 4
The Park enterprises, which have received the approval of
residency from the Administration and completed the
registrationof the establishment of companies and business
registration withcompetent 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
financialinstitutions (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 determinedby the Administration depending
upon the nature of the institutions.
Appendix 2.pdf
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
bythe 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 thereceipts 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
combinedbusiness 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.
Appendix 3.pdf
Appendix 4.pdf
Appendix 5.pdf
Appendix 6.pdf
Appendix 7.pdf
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 13-2
Businesses and legal entities operating in the
Taiwan Orchid Biotechnology Park are to pay administration
fees and service charges as follows:
1. Administration fees:
1.1 From January 1, 2023 to December 31, 2024: the same amount
as those charged under the former regulations governing the
Taiwan Orchid Biotechnology Park of the Tainan City Government
; Articles 3, 5, and 6 of this set of Standards are not
applicable.
1.2 Starting from January 2025:
the amount stipulated in Paragraph 1 of Article 3, Article 5
or Article 6 of this set of Standards.
2. Service charges: see Appendix 8 – Venue Rental Fee
Schedule, Taiwan Orchid Biotechnology Park -- with amounts
payable in cash by the deadline based on the transaction slips
issued by the Competent Authority.
Article 14
The Standards shall be enforced from the date of promulgation. |