MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 55-1 of "Land Tax Act", which stipulates a rule that a non-profit juristic person who receives donation of land but fails to use according to the designated purpose of donation shall settle the retroactive payment of land value increment tax calculated based on the ratio of land which is not used according to the designated purpose of donation and shall be fined no more than two times the land value increment tax payment; for the aboiltion of the missive documented as Tai-Tsai-Shui-Tzu No. 09804704770