| Legislative： |
1.Promulgated on December 28, 2010
2.Amended on July 19, 2018
3.Amended on April 30, 2020 |
| Content： |
Article 1
This Standard is provided pursuant to Paragraph 2 of Article 11-1 of the Statute for the
Establishment and Administration of Export Processing Zone.
Article 2
The rent for the Export Processing Zone Community Land (hereinafter referred as the “Community
Land”) shall become effective from the date on which the lease contract is made, and shall be
collected by the Export Processing Zone Administration (hereinafter referred as the “EPZA”) or its
branch on a monthly basis. The monthly rent shall be calculated by first multiplying the announced
land value of the respective land by 5%, followed by dividing by 12 months, and then multiplying
by the space of the land. The rent for land in trust shall be defined by the respective entrusting
agency.
The abovementioned rent shall be adjusted according to the adjustment, if any, of the land value
duly made by the government, and shall become effective starting from the first day of the month
following the date on which such an adjustment is confirmed. The amount of the rent used to cover
the land value tax for the current year shall be adjusted according to the announced land value for
the current year. The remaining amount shall be adjusted by multiplying the amount by the rate of
increase in the announced land value for the current year if the said value increases compared to the
previous period; however, the adjustment shall not exceed 10%. If the announced land value
decreases compared to the previous period but the value is not lower than the land value announced
in 2015, the remaining amount shall not be adjusted; if the said value is lower than the land value
announced in 2015, the remaining amount shall be adjusted according to the rate of decrease.
However, this provision shall not apply if otherwise agreed to in the lease contract.
The Administration may propose adjustments to the rent and fee privileges specified in this
Standard based on operation, management, and business promotion needs or other special
circumstances. The adjustment proposal shall be filed with the Ministry of Economic Affairs before
implementation.
Article 3
The expenses of public facility construction on the community land, along with the amortized
repayments of loan principal and interest, shall be shared by the leasee on a twenty-year pro rata
basis according to the space of land leased.
The public facility invested and built by private capital shall obtain approval for the construction
expenses from the EPZA, and the fee for the said facility shall be defined and collected by the
EPZA or its branch in accordance with the standard stipulated in the above paragraph.
Article 4
The starting date for the rent and fee of the community land shall be agreed according to the
following:
1. Land rent:
(1) The rent payable by the leasee or the buyer of a building shall become effective when the
respective contract is made.
(2) The rent payable by the buyer of a pre-sale building shall become effective when the notice of
construction completion is delivered.
(3) The rent payable by an investment applicant using land or a construction before a lease contract
is made, while waiting for the approval of the said investment from the EPZA or its branch, shall
become effective and back-traceable from the date on which the said investment application is
approved.
2. Public facility construction fee:
(1) Developed area: The fee payable by the land leasee or the building buyer shall become effective
when the respective contract is made.
(2) Developing area: The fee payable shall become effective when the respective contract is made,
and shall be adjusted accordingly upon the completion of the development.
Article 5
The end date for the rent and fee of the community land shall be agreed according to the following:
1. End on the date next to the termination of the land lease contract.
2. End on the date next to the date on which the notice of the court verdict which rules the
termination of the land lease contract, is delivered.
Article 6
The leasee shall be liable for extending the occupation period on the land after the respective lease
contract has been terminated, and the standard for the rent of land lease shall apply. Failure to remit
payment on time shall be subject to an additional payment of delay interest at 5% per annum until
the delinquency is satisfied.
Article 7
The rent and fee for the community land shall be paid no later than the last day of the respective
month. Delinquency shall be subject to the following penalties:
1. 5% of the sum of rent and fee for the delinquency longer than one month but shorter than two
months;
2. 10% of the sum of rent and fee for the delinquency longer than two months but shorter than three
months;
3. 15% of the sum of rent and fee for the delinquency longer than three months but shorter than four
months;
4. Without prejudice to the collection of all delinquent payments, the lease contract shall be
terminated if the past due payments of the rent, the fee and the penalty payments are not satisfied for
the fourth month.
The EPZA or its branch shall deliver a written notice of past due payment as mentioned above to the
respective leasee.
Article 8
Unless otherwise agreed to in the land trust agreement, the agency service fee charged by the EPZA
or its branch for the private or state-owned community land entrusted to the EPZA or its branch for
maintenance or lease shall be 5% of the rent and fee of the land.
Article 9
This Standard shall become effective as of the date of its promulgation. |