--- name: heritage-tax-exemption description: "This skill should be used when assessing tax benefits for cultural heritage, specifically the exemptions from land value tax and house tax for historic buildings, monuments, and memorial buildings according to the Cultural Heritage Preservation Act." user-invocable: true ---  # Heritage Tax Exemptions (蝔釵皜?)  This skill outlines the tax exemption benefits provided to owners of privately-owned cultural heritage properties in Taiwan, encouraging the preservation and maintenance of these historical assets.  ## 1. Regulatory Basis  The primary legal foundation is the **Cultural Heritage Preservation Act (Article 99)**, which explicitly grants tax exemptions to specific categories of cultural heritage.  ## 2. Eligible Heritage Categories  The following legally designated or registered cultural heritage categories are eligible for exemption from **Land Value Tax (?啣蝔?** and **House Tax (?踹?蝔?**: - Monuments (?方?) - Historic Buildings (甇瑕撱箇?) - Memorial Buildings (蝝€敹萄遣蝭? - Groups of Timber Buildings / Settlements (?撱箇?蝢?  ## 3. Application Process  1. **Obtain Proof of Designation**: The owner must possess the official designation or registration document issued by the local cultural affairs authority. 2. **Submit Application**: Apply to the local Revenue Service Office (蝔?蝔賢噩?? with the proof of designation to officially register for the tax exemptions. 3. **Assessment**: The tax authority will process the exemption starting from the tax period in which the property was designated.  ## 4. MCP Integration  Use these tools to search for related tax regulations or specific official interpretations:  ```python # Search for official interpretations regarding heritage tax exemptions taiwan-building-code_search_building_interpretations(query="??鞈 ?噩?踹?蝔?) ```  ---