For reduction of tax, the taxpayer shall submit the photostat copy of the building use license and other related certification documents to the regulating taxation department at the location of the lands or buildings to apply.

• 其税捐之减免，应由纳税义务人检具建筑物使用执照影本及相关证明文件，向土地或建筑物所在地之主管稽徵机关申请。