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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 30
Content:
Lands under farmland category subject to one of the following situations, thereby not producing patty rice or wheat for the term, shall be designated as temporary single-crop farms:
1. Lack of water supply due to a natural disaster or other reasons.
2. Patty rice farms within irrigated areas lacking water supply for the term.
3. Patty rice farms within non-irrigated areas due to water shortage for the term.
 Update:2018-04-23

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