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法律與法規命令

Tax Act:
The Enforcement Rules of the Land Tax Act
Article 24
Content:
For the purpose of imposing taxes on lands subject to agricultural land tax, the Municipality or County (City) Government shall follow the following procedure:
1. For lands specified under Article 21, the land or National Park administration authority shall compile associated inventory list to the competent taxation authority.
2. For lands specified under the proviso of Paragraph 1 of Article 22 of the Act, the civil works authority shall submit the area boundary map to the land administration authority and the competent agriculture authority. The land administration authority shall then compile a land parcel inventory according to land categories indicated on the land registry and submit said inventory to the competent tax authority.
3. For lands specified under Subparagraph 1 of Article 22, the competent taxation authority shall impose agricultural land tax according to the land parcel inventory compiled before the promulgation and implementation of the revised the Equalization of Land Right Act on 29 June of 1986. 
4. For lands specified under Article 22 and land parts for facilities or activities inseparable from the operation of the business of agriculture as specified under the proviso of paragraph 1 of Article 22 of the Act, the competent agriculture authority shall be responsible for accepting and processing applications and shall compile the land parcel inventory after surveying and verifying the lands and in conjunction with relevant authorities and shall submit said inventory to the competent taxation authority. 
5. For land parts for crop growing, forestry, aquaculture, and livestock breeding purposes as specified under Subparagraph 2 of Article 22, the competent taxation authority shall be responsible for accepting and processing applications and shall conduct field surveys in conjunction with relevant authorities for verification.
6. For non-urban lands without a land value prescribed, the land administration authority shall compile a land parcel inventory for the competent tax authority.
7. For farmers organization and cooperative farm lands provided directly for agricultural uses including warehouses, freezers (chillers), agricultural machinery centers, silkworm production (breeding) houses, goods collecting yards, inspection centers, patty rice seedling growing lands, water reservoirs, agricultural greenhouses, and agricultural product wholesale markets, the competent taxation authority shall be responsible for accepting and processing applications and shall conduct field surveys in conjunction with relevant authorities for verification.
 Update:2018-04-23

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