Content: |
Chapter One General Principles
Article 1
The Act is enacted to ensure permanent management of the agriculture
by means of developing agricultural technology, introducing
agricultural technicians, gathering agricultural technology
industries, and accelerating the transformation of the agricultural
industry.
Article 2
The establishment and administration of an Agricultural Technology
Park (hereinafter referred to as “the Park”) shall be governed
by the provisions of the Act. In case where the provisions of other
relevant laws are more favorable to the development of agricultural
technology than those contained herein, the most favorable ones shall
apply.
Article 3
The competent authority of the Act shall be the Council of
Agriculture, Executive Yuan.
Article 4
Definitions of the terms used in the Act are as follows:
1. Agricultural technology: referring to the biological or other
relevant technology, which is deemed, by the competent
authority, having the possibilities in the industrial
development and able to promote the efficiency of research,
development, improvement, production, and processing of
agricultural products.
2. Park Enterprises: referring to the enterprises approved to
reside in the Park to engage in the development, research,
production, manufacture, technology service of agricultural
technology or other relevant businesses.
3. Living service businesses: referring to the businesses providing
lodging, food, shopping, recreation, and other services in the
Park.
4. Park organizations: referring to the Park businesses, incubation
centers, research institutions, and living service businesses
residing in the Park.
Chapter Two Establishment and Administration
Article 5
The competent authority may select and report an appropriate location
to the Executive Yuan for the establishment of the Park.
Article 6
Incubation centers and research institutions may apply for their
establishment in the Park.
Article 7
The competent authority shall establish a Park Administration
(hereinafter referred to as “the Administration”) in the Park to
administer the management and provide various services in the Park.
The organization of the Administration shall be further prescribed by
the laws.
The Administration shall take charge of the following affairs in the
Park:
1. Drafting the policies, strategies, and relevant measures and
plans of the Park development;
2. Financial planning, allocating, and auditing;
3. Affairs regarding research, innovation, development, and
promotion of agricultural technology;
4. Advertising and bringing in investment and businesses;
5. Affairs concerning examination and approval concerning the
applications of Park Enterprises and the revocation of
operations;
6. Determining the schedule for Park Enterprises to submit their
annual operational reports;
7. Providing operation-related guides and services for Park
Enterprises;
8. Inspection of Park Enterprises’ business status;
9. Affairs concerning organization and operation of industrial and
commercial associations;
10. Affairs concerning administration and revenues of government
properties;
11. Affairs concerning infrastructure and administration of public
facilities;
12. Planning, developing, and administering living service areas;
13. Affairs concerning constructions, lease, and plans of factory
buildings, relevant research and production facilities, and
living service facilities;
14. Affairs concerning technical service facilities for general
uses;
15. Affairs concerning establishment, operation or administration
of storage transport units and bonded warehouses;
16. Affairs concerning information management, network utilization,
and information development in the Park;
17. Planning and promoting the management of environmental
protection work in the Park;
18. Forwarding relevant certificates, licenses, and permits to
competent authorities for approvals regarding the establishment
or expansion of Park Enterprises, incubation centers, and
research institutions;
19. Affairs concerning measures to prevent smuggling;
20. Other relevant administration and service in the Park; and
21. Other affairs appointed in accordance with the laws or by the
superior authorities.
The management of the following affairs by the Administration shall
be appointed or entrusted by the authorities in charge of the target
enterprises concerned:
1. Product inspection along with animal and plant disease and pest
control and quarantine;
2. Certificate issuance of tax deduction or exemption proofs;
3. License issuance of industrial and commercial registration and
power utilization approval for agricultural purposes;
4. Pollution control;
5. Land utilization control and construction administration; and
6. Issuance of commodity export/import endorsements and certificate
of country of origin, and import/export trading affairs.
Article 8
The authorities in charge of the enterprises concerned or other
relevant organizations may, under the coordination and integration
of the Administration, establish branch units or dispatch personnel
to handle the following affairs in the Park:
1. Tax collection;
2. Customs business;
3. Post and telecommunication activities;
4. Power supply, water supply, and the like matters relating to
public utilities;
5. Financial business;
6. Police and fire control activities;
7. Land administration;
8. Registration of seed plant enterprises; and
9. Other official affairs in connection with government agencies.
Article 9
To manage the Park and its public facilities and to maintain the
environmental quality of the Park, the Administration may charge the
Park organizations an administrative fee. A service fee or relevant
necessary fees may be charged in order to handle the affairs as set
forth in the preceding two articles and Article 20.
The standards of the charges set forth in the preceding paragraph
shall be prescribed by the competent authority.
Article 10
The Administration may establish an operation fund. The sources of
the fund shall be the follows:
1. Administrative fees, service fees, and other relevant fees;
2. Government allocated funding according to budget procedures; and
3. Income gained from the utilization and revenues of properties in
accordance with the laws.
The operation fund referred to in the preceding paragraph shall be
used as follows:
1. Affairs concerning the development, expansion, improvement,
maintenance, expropriation, and management of the Park;
2. Affairs concerning each operating service in the Park; and
3. Other relevant affairs concerning the business development of
the Park.
Regulations governing the receipt and expenditure, safekeeping, and
utilization of the operation fund referred to in Paragraph 1 hereof
shall be prescribed by the Executive Yuan.
Chapter Three Acquisition and Utilization of Land and Buildings
Article 11
The land in the Park, belonging to the government, may be requested
to transfer to the Administration for use. Private land shall be
handled as follows:
1. Expropriating with compensation in accordance with the laws;
2. Employing means of superficies or lease by the land owner to
provide the land for the Administration to develop and utilize
; or
3. Jointly developing the land by the owner and the Administration
in accordance with the developing plan of the competent
authority.
At least 30% of the acquired Park land developed shall be dedicated
for public facilities and at least 10% of the acquired Park land
shall be reserved as green land.
Upon requirement, Park organizations may lease land in the Park from
the Administration. In addition to rentals, the lessee shall share
the expenses of infrastructure and public facilities. The standard
of rentals shall not be subject to Article 105 of the Land Act.
If an organization leases the land set forth in the preceding
paragraph to construct a building and the total amount of the overdue
rentals exceeds the amount of four months’ rentals, the
Administration may terminate the lease agreement and recover the land
without being subject to the limitations set in Paragraph 3 of
Article 440 of the Civil Code and Subparagraph 4 of Article 103 of
the Land Act.
Article 12
Factory buildings and relevant research and production facilities in
the Park may be built by Park Enterprises, incubation centers or
research institutions with their plans approved by the
Administration,or built and leased by the Administration.
The factory buildings and relevant research and production facilities
built by the Park Enterprises, incubation centers, or research
institutions as referred to in the preceding paragraph shall be
leased or sold to the Park Enterprises, incubation centers and
research institutions that are approved by the Administration. The
standards of sale values and rentals shall be reported to the
Administration for approval. The standards of rentals shall not be
subject to Article 97 of the Land Act.
Article 13
Under any of the following circumstances, the Administration may
determine a period of thirty (30) days in writing to order the Park
Enterprises, incubation centers or research institutions to make
improvements or move out of the Park. If failing to comply, the
Administration may, upon the situation, expropriate or compulsorily
take over and dispose of the factory buildings and relevant research
and production facilities:
1. Providing the factory buildings and relevant research and
production facilities in the Park to an unapproved Park
Enterprise, incubation center, or research institution;
2. Factory buildings and relevant research and production
facilities are not used for the approved purposes of residency;
3. Overpricing the sales values or rentals of the factory buildings
and relevant research and production facilities in the Park; and
4. Those whose approval of residency are revoked and shall move out
of the Park in accordance with Article 19, Paragraph 3, Article
32, or Article 34, Paragraph 2 hereof.
Where the Administration expropriates or compulsorily takes over and
dispose of the factory buildings and relevant research and production
facilities pursuant to the preceding paragraph, the Administration
may determine a deadline and order the original owner to move all
the items stored in the said factory buildings and other structures,
or the Administration shall move the items for the owner. Expenses
and damage incurred from the moving shall be borne by the original
owner.
With regard to the factory buildings and relevant research and
production facilities referred to in Paragraph 1 hereof, the
procedures and methods of expropriation and the regulations of
compulsory takeover and disposition shall be prescribed by the
competent authority.
Article 14
A portion of the Park may be designated for living service areas
providing lodging, food, shopping, recreations and other functions
and shall be developed and managed by the Administration in
cooperation with the schedule of the Park development. Employee
dormitories shall be leased to the staff working in the companies
which are set up in the Park only.
Besides living service areas referred to in the preceding paragraph,
Park Enterprises may, after the Administration grants its approval,
additionally build relevant living service facilities for their staff
to utilize.
Chapter Four Requirements, Procedures, and Administration of
Residency
Article 15
Park Enterprises shall be the companies limited by shares or their
branch offices organized in accordance with the Company Law or
foreign companies with equivalent forms acknowledged by the
government of the Republic of China,and shall meet any of the
following requirements:
1. The enrolled Park Enterprises shall embody the capability of
researching and developing agricultural technology and
undergoing integrated product development plans;
2. The enrolled Park Enterprises shall bring in and cultivate
agricultural technology professionals with the nationality of
the Republic of China in the process of production or research
and development;
3. The enrolled Park Enterprises shall establish a research and
development department engaged in the research and development
of agricultural technology and the investment of research and
development shall remain a significant portion of the total
combined sales of the company and shall have certain research
equipment and facilities;
4. The products of agricultural technology shall have potentiality
for prospective development and innovation;
5. Relevant agricultural technology researched, developed or
applied has been patented domestically or overseas; or
6. The operation of the enrolled Park Enterprises shall be in
coordination with domestic agricultural policies and development
and shall contribute significantly to domestic economic or
agricultural development.
Those Park Enterprises that are not any of the company organizations
set forth in the preceding paragraph shall complete the company or
affiliate registrations with the Administration within six (6) months
from the day of approval.
Article 16
Park Enterprises, incubation centers, and research institutions shall
fill out the application forms and attach the business plans and
other required documents and file the application of residency with
the Administration.The Administration shall notify the applicants of
the evaluation results within three (3) months upon receipt of the
applications.
The required documents referred to in the preceding paragraph shall
be prescribed by the competent authority.
The business plans referred to in Paragraph 1 hereof shall contain
the business items, outline of the core technology, and other items
prescribed by the competent authority.
Where there are any changes in the business items or the outline of
the core technology, the Park Enterprises, incubation centers, or
research institutions shall report such changes to the Administration
for approval.
If the documents or items contained thereof submitted by the Park
Enterprises,incubation centers, or research institutions in
accordance with Paragraph 1 hereof are deemed incomplete, the
Administration shall describe the reasons and determine a deadline
for rectification. With those that fail to rectify within the
deadline or make incomplete rectification, the Administration shall
reject the applications.
Article 17
Park Enterprises shall pay surety pursuant to the regulations
prescribed by the Administration within two (2) months from the day
of approval for residency in order to ensure the implementation of
the business plans.
If, after three (3) years from the day of approval for residency
and according to the review conducted by the Administration, the
Park Enterprises fail to operate in accordance with the business
plans, the surety referred to in the preceding paragraph may not be
refundable. The surety shall be refunded, with no interest, to those
that operate in accordance with the business plans.
Park Enterprises that fail to implement the business plans within
the prescribed deadline specified in the preceding paragraph due to
a justifiable reason may apply to the Administration for a deferral.
Those passing the review conducted by the Administration and
obtaining its approval may defer the deadline for three (3) years,
and may defer the deadline once again if necessary. The total
period of the prescribed deadline shall not exceed nine (9) years.
Article 18
The regulations of the following affairs shall be stipulated by
the competent authority:
1. The establishment of Living service businesses and research
institutions;
2. Deadlines for the Park Enterprises, incubation centers, and
research institutions to start the implementation of the
business plans;
3. Approval of extension;
4. Changes;
5. The amount of surety the Park Enterprises shall pay; and
6. Other relevant administrative affairs.
Article 19
With regard to those Park Enterprises that fail to complete the
company or affiliate registrations in accordance with Article 15,
Paragraph 2 hereof, or fail to pay the surety in accordance with
Article 17, Paragraph 1 hereof, the Administration shall revoke
the approval of residency.
With regard to those Park Enterprises, incubation centers and
research institutions that fail to start the implementation of the
business plans within the prescribed deadline or fail to implement
in accordance with the business plans, the Administration shall
revoke the approval of residency.
The Administration shall order those whose approval is revoked to
move out of the Park.
Chapter Five Measures to Promote the Development of the Park
Article 20
Upon requirements of research, development, and exportation, the
Administration may establish greenhouses, probation farms,
experimental farms, low-temperature preservation storage and
transport centers, or other related facilities, equipment and
isolation facilities exclusive for animal, plant or microorganism
transgenic products for Park Enterprises, incubation centers or
research institutions to utilize.
Article 21
The competent authority may request the approval from the Executive
Yuan for defining a bonded area in the Park to provide the
convenience of bonding operations for the Park Enterprises.
Regulations for the processing and management of bonded goods,
self-inspection of inbound and outbound goods, monthly declarations,
Customs clearance, domestic sale of bonded goods and other required
matters within the bonded area referred to in the preceding paragraph
shall be prescribed by the competent authority after consulting with
the Ministry of Finance.
Article 22
The custom tariffs, commodity tax, and business tax shall be exempted
for self-use machines and equipment imported from abroad by the Park
Enterprises in the bonded area referred to in the preceding article.
However, the custom tariffs, commodity tax, and business tax shall
be collected for those transported to duty-levying areas within five
(5) years from the importation.
The custom tariffs, commodity tax, and business tax shall be exempted
for raw materials, supplies, fuels, goods-in-process, samples, and
finished goods for approved concurrent business imported from abroad
by the Park Enterprises within the bonded area referred to in the
preceding article. However, the custom tariffs, commodity tax, and
business tax shall be collected, in accordance with the regulations
governing imported goods, for those transported to duty-levying areas.
For export of products or services by the Park Enterprises within
the bonded area referred to in the preceding article, the business
tax rate is zero (0) and commodity tax shall be exempted therefor.
However, in the case that the Park Enterprises transport products,
wasted goods or scraps to duty-levying areas, the custom tariffs,
commodity tax, and business tax shall be collected, in accordance
with the regulations governing imported goods, for those transported
to duty-levying areas, except in the case that the products still
cannot be produced in the domestic duty-levying area, the custom
tariffs, commodity tax, and business tax shall be collected
according to the raw materials or parts used therefor. Business tax
shall be collected for the services provided in a duty-levying area.
In the event of special causes requiring that bonded goods of the
Park Enterprises within the bonded area referred to in the preceding
article be temporarily stored in a duty-levying area, the storage
shall be carried out after it has been approved by the
Administration and the Park Enterprises have provided Customs with
an appropriate bond pursuant to the Customs Law. The bonded goods
shall be transported back in the time limit prescribed by Customs.
The Park Enterprises shall complete customs clearance, with no need
of doing the formalities for exemption, bond, accounting, and
payment of surety, in accordance with the relevant provisions of the
Customs Law, for the imported goods that are exempted from duties as
prescribed in Paragraphs 1 and 2 hereof.
Article 23
The Park Enterprises shall complete customs clearance, in
accordance with the relevant provisions of the Customs Law, for
exporting and importing goods.
Applications for import or export permits may be exempted for the
goods referred to in the preceding paragraph, except for those
that endorsements or approvals are required by the competent
commerce authority.
The machines, equipment, raw materials, supplies, fuels,
goods-in-process, and samples sold by sellers of duty-levying
areas for self-use of the Park Enterprises shall be treated as
exported goods.
In the case that the goods referred to in the preceding paragraph
are re-transported to duty-levying areas, the custom tariffs,
commodity tax, and business tax shall be collected, in accordance
with the regulations governing imported goods.
Article 24
(Deleted)
Article 25
With regard to human resource education and training required by the
Park Enterprises, incubation centers or research institutions,
research and development of new technologies, and interaction
programs of technical professionals, instruments, and equipment, the
Administration may select proper educational organizations or
academic research institutions to coordinate and proceed according to
the principle of reciprocity.
Article 26
Upon the requirements of massive production, the Park Enterprises may
establish satellite farms outside of the Park.
The Administration may schedule the budget to assist farmers’ groups
in guiding their subordinate production and marketing departments to
participate in the management of satellite farms.
Article 27
In order to promote exportation of agricultural technology products,
the competent authority may request the approval from the Executive
Yuan to allow the Park Enterprises of exportation to apply for
low-rate loans.
Chapter Six Obligations of Park Enterprises
Article 28
In the case that the Park Enterprises transfer the ownership or make
a change in the use of the bonded goods that have been approved for
exportation to a tax levying area, the Park Enterprises shall, within
thirty (30) days following the date of transfer ownership or making
the change, make supplementary payment of custom tariffs, commodity
tax, and business tax in accordance with the original type of such
bonded goods. In the case of failure to make supplementary payment
for such duties in accordance with the relevant provisions, the
provisions of the Customs Law shall apply.
The Park Enterprises, which make applications for importing
non-bonded goods under the name of bonded goods and then voluntarily
apply for supplementary payment of duties and dues beyond the time
limit as specified in the relevant provisions, shall, in addition to
being liable to payment of such duties and dues, be subject to
imposition of a delinquency surcharge in an amount to be calculated
at the daily rate equal to 0.05% of the amount of the outstanding
duties and dues for the period from the date following the day on
which the imported raw materials are released by Customs to the date
of full payment of the duties and dues. However, if the Customs
authority discovers the false importation, the Park Enterprises
shall, in addition to being liable to supplementary payment of the
duties and dues and delinquency surcharge, be dealt with in
accordance with the Customs Preventive Law.
Article 29
For machinery, equipment, raw materials, materials, fuels,
semi-finished products, samples purchased, no matter from domestic
sources or from abroad, by the Park Enterprises; wastes, scraps,
finished products, semi-finished products generated by the Park
Enterprises; and finished goods for trading purposes, the Park
Enterprises shall set up books to truthfully record the quantities
and amount for goods in and out. For any loss and/or damage of the
recorded goods, the Park Enterprises may submit a report with
justified reasons to the Administration so that after the
Administration together with Customs or tax collection
administrations jointly verify the report and exempt the goods from
duties, the record of the goods will be allowed to be deleted from
the books.
If necessary, the Administration in cooperation with Customs or tax
collection administrations may send their officers to examine of the
books and goods as referred to in the preceding paragraph.
Article 30
After the end of every fiscal year, the Park Enterprises shall,
within the deadline prescribed by the Administration, submit the
annual operating reports and financial statements to the
Administration for the record.
If the capital of the Park Enterprises reaches the amount specified
in Paragraph 2, Article 20 of the Company Act, the financial
statements referred to in the previous paragraph shall be certified
by a CPA in advance.
Article 31
With regard to animal, plant or microorganism transgenic products and
their manufacturing process, the Park Enterprises, incubation
centers,and research institutions shall comply with the relevant laws
and regulations to ensure the ecological safety of the environments
inside and outside of the Park.
Chapter Seven Penalty
Article 32
With regard to any Park Enterprise, incubation center, or research
institution that builds factory buildings and relevant research and
production facilities in the Park without approval, in violation of
Article 12, Paragraph 1 hereof, the Administration shall order such
an entity to move out of the Park within a prescribed deadline and
impose an administrative fine of not less than One Hundred Thousand
New Taiwan Dollars (NT$ 100,000) and not more than Five Hundred
Thousand New Taiwan Dollars (NT$ 500,000).
Article 33
With regard to any Park Enterprise, incubation center, or research
institution that violates Article 16, Paragraph 4 hereof, the
Administration shall order such an entity to complete supplementary
procedures within a prescribed deadline and impose an administrative
fine of not less than One Hundred Thousand New Taiwan Dollars
(NT$ 100,000) and not more than Five Hundred Thousand New Taiwan
Dollars (NT$ 500,000). If the supplementary procedures are not
complete after the deadline, the Administration may additionally
revoke its approval of residency.
Article 34
With regard to any Park Enterprise that fails to submit annual
operating reports or financial statements within the prescribed
deadline, or the financial statements fail to be certified by a CPA
in advance in violation of Article 30 hereof, the Administration
shall order such an entity to submit or modify the documents within
a prescribed deadline. If the said Park Enterprise fails to comply
within the deadline, the Administration shall impose an
administrative fine of not less than Thirty Thousand New Taiwan
Dollars (NT$ 30,000) and not more than One Hundred and Fifty
Thousand New Taiwan Dollars (NT$ 150,000). Repeated fines may be
imposed.
If the Park Enterprise is fined pursuant to the previous paragraph
for two (2) consecutive years, the Administration may additionally
revoke its approval of residency.
Article 35
If the Park Enterprises violate Article 14, Paragraph 2 hereof and
provide living service facilities for non-staff members to use,
the Administration shall order such Park Enterprises to correct the
violation within a prescribed deadline. An administrative fine of not
more than One Hundred Thousand New Taiwan Dollars (NT$ 100,000) shall
be imposed on those who fail to correct the violation within the
deadline.
Article 36
In the case of the Park Enterprises that are in violation with the
provisions of Article 21, Paragraph 2 in making supplementary payment
of duties and dues for the processing, management, Customs clearance
and domestic sale of bonded goods, or in conducting any other
required matters, Customs may issue a warning and order such Park
Enterprises to correct the breach within a prescribed deadline or
impose an administrative fine of no less than Six Thousand New Taiwan
Dollars (NT$ 6,000) and no more than Thirty Thousand New Taiwan
Dollars (NT$ 30,000). Repeated fines may be imposed. If the breach is
still not corrected after being punished three (3) times, Customs may
suspend whole or part of the Park Enterprises’ bonded-goods
operations for a period of no more than six (6) months.
Article 37
If the Park Enterprises, incubation centers, or research institutions
fail to report the standards of sales values and rentals to the
Administration for approval in violation of Article 12, Paragraph 2
hereof, the Administration shall order it to make a supplementary
report and impose an administrative fine of no less than Six Thousand
New Taiwan Dollars (NT$ 6,000) and no more than Thirty Thousand New
Taiwan Dollars (NT$ 30,000).
Article 38
The Administration and Customs may, from time to time, send their
officers to make random checks or recheck the Park Enterprises’
self-inspection of inbound and outbound goods, or monthly
declarations handled by bonded operation personnel of the Park
Enterprises. In case that it has been found that the personnel did
not carry out the operation truthfully or within a prescribed time
limit, Customs may issue a warning and request the Park Enterprises
to rectify their operations within a prescribed time limit. If the
breach is still not corrected after being consecutively warned three
(3) times, Customs may send a report to the Administration for
approval to suspend the Park Enterprises’ privileges of
self-inspection of inbound and outbound goods, and of monthly
declaration for a period of no more than one (1) year. For
substantial violations, Customs may send a report to the
Administration for approval to revoke the Park Enterprises’
privileges of self-inspection of inbound and outbound goods, and
of monthly declaration.
Article 39
The Park Enterprises’ imported or exported goods, involved in
smuggling, duty evasion, or other violations of the laws, shall be
dealt with in accordance with the Customs Preventive Law and other
relevant laws.
Article 40
A delinquency surcharge shall be additionally imposed on those Park
Enterprises that fail to pay the administration fees within the
prescribed deadline. A surcharge will be imposed at the rate of one
percent (1%) of the late payment every two (2) days after the
deadline until the amount reaches fifteen percent (15%) of the
amount payable.
Article 41
In the case that a fine, imposed under this Act and required to be
paid within a prescribed time, has not been paid on the expiry date,
the case shall be transferred to a procedure of compulsory execution
in accordance with the laws.
Chapter Eight Supplementary Provisions
Article 42
For the purpose of developing local agriculture, the municipal or
country (city) governments may select a specific agricultural
technology industry item that has competitive advantages and market
requirements, and select an appropriate location to establish a local
agricultural technology park.
The competent authority may give its assistance concerning the public
facilities of the local agricultural technology park referred to in
the preceding paragraph.
The establishment and administration affairs of the local
agricultural technology park referred to in Paragraph 1 hereof shall
be handled by the municipal or country (city) governments in
accordance with the relevant laws and regulations of local
self-government.
Article 43
The enforcement regulation of the Act shall be prescribed by the
competent authority.
Article 44
The Act shall be enforced as of the date of promulgation.
|