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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
The Enforcement Rules of the Land Tax Act
Article 29
Content:
Lands under farmland category subject to one of the following situations shall be designated as permanent single-crop farm:
1. Not producing patty rice or wheat for at least one term every year due to environmental constraints, lack of water supply, cold climate, or excessive water supply.
2. Within irrigated area but not producing patty rice or wheat due to regular suspension of irrigation for at least one term every year.
 Update:2018-04-23

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