In response to the Justice Interpretation No. 779, the Ministry of Finance has officially announced the draft amendment of the Land Tax Act, which shall assign the “non-urban land” as reserved land for public facilities. Transfer prior to expropriation can be compared with the exemption of the urban land value increment tax. It is expected to be sent to the Legislative Yuan for review in the first half of next year.

However, before the amendment of the law to be passed, the relevant cases are still subject to pay the land value increment tax first and then be managed by the local tax bureau, the tax refund could be made only after the third read of the future bill.

Officials reminded that non-urban landowners with similar situations should apply for re-examination to the land tax authority within 30 days, which is from the day after the expiration of the land value increment tax payment period. Therefore, they can get a tax refund after the future law is passed.

According to the Ministry of Finance, as of June 30, a total of 761 cases have been filed for review and placed under regulation throughout Taiwan, in which Tainan City ranks the top with 245 cases, Taoyuan City ranks second with 130 cases, and Yunlin County ranks third with 105 cases. Taipei City and Chiayi City are all urban land and are originally exempted from the land value increment tax. Hence, there is no case listed for control...