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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 33
Content:
Taxpayers or their proxies applying for a survey for the designation as single-crop farm or rotation farm pursuant to the preceding article shall fill out all and complete information of the land parcels by piece by section and file the application with the hsiang, township, city (district) office or the village/community office at the place of the land. Hsiang, township, city (district) offices shall send out personnel to provide application preparation instructions or to fill out applications for the applicant if necessary. 
Said application forms shall be printed out by the competent taxation authority of the county (city) and be distributed to various hsiang, township, city (district) offices for free access by applicants.
 Update:2018-04-23

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