In order to ease the burden for people, we hereby ask each administration authority of national public real estate to consider reduction or allow late payment of the rent or utilization fee receivable on a case-by-case basis at its own discretion. Please refer to the following descriptions:
1. For the lease and utilization cases under the proviso of Article 28 of the National Property Act and the “Revenue Directions for National Public Real Estate”Where it is impossible for any lessee or user to pay the rent/utilization fee (hereinafter referred to collectively as the “consideration payable”) for July 2021~June 2022 or if the lessee or user has difficulty in making such payment due to epidemic, the administration authority may consider reduction or allow late payment of such payment on a case- by-case basis at its own discretion:
Any lessee/user who wishes to request for the late payment of consideration payable may file an application with the administration authority for an extension to settle the payment by the end of June 2022, with no liquidated damages and interest.
The administration authority may consider reduction of the consideration payable on a case-by-case basis, provided that the reduced consideration payable shall be no less than the taxes to be borne by the administration authority physically. Any parts thereof already collected prior to the reduction shall be refunded without interest or offset against the consideration for next installment.
(3)Other considerations, including royalties, collected by the administration authority voluntarily: Late payment or reduction thereof shall be handled by the authority ex officio.
2. The revenue provided under other laws and regulations shall be governed by the revenue directions established by the relevant competent authority.