Reply of the State Taxation Bureau on the Request for Exemption of Property Tax and Land Use Tax for Higher Education Institutions

This document clarifies that the exemption of property tax and land use tax for higher education institutions applies only to properties and land used for teaching and research purposes, while properties and land used for school-run factories, shops, guesthouses, or rental purposes are subject to taxation. The document has been fully annulled as per Announcement No. 34 of 2016 by the State Taxation Administration.