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Outsourcing operations

1.  In addition to the contract royalty and the business royalty, contractors of non-public-use national property outsourced for operations by NPA branches (offices) should assume full responsibility for the profit and loss from operations. A contractor can be a local government, a government organization, or a government or private entity established by law. However, outsourcing for a term of less than one year may be further outsourced to the branch of a suitable organization or a non-entity group with a representative person or manager. Applications should be made according to the Directions for Operations Outsourcing Non-Public-Use National Property.

2.  Fees payable (Rates or discounts, if any, specified by the national competent authority of the target business will prevail.)

(1) Contract royalty: The amount will be 4% of the government assessed current value of the land outsourced for operations or 1.3% of the term (years) of outsourced operations.

(2) Business royalty: The amount for land will be 5% of the annual interest on the declared land value in the year of approval; the amount for buildings will be 10% of the annual interest on the house (property) tax on which buildings are levied in the year of approval; and the amount for miscellaneous works and equipment will be 10% of the annual interest on the book value kept by a NPA branch (office) at the time of approval.

(3) Performance bond: The amount will be 10% of the contract royalty. The amount for facilities in relation to geothermal energy exploration or geothermal generation; earth resource stacking and processing; sand and gravel stacking, storage and transportation; and aggregate processing will be 60% of the government accessed current value of the land outsourced for operations. Amounts below NT$200,000 will be accounted for NT$200,000. However, the performance bond will be NT$100,000 when the outsourcing term is less than one month and the amount is below NT$100,000.

(4) Sales tax payable by law.

Release date:2019-11-14 Last updated:2019-11-22