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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 35
Content:
For permanent single-crop farms and rotation farms planting paddy rice during the year (term) originally approved as non-rice growing year (term) due to improved water conservancy facilities, the taxpayer or taxpayer’s proxy shall automatically change the tax declaration status to grain tax payment.
In the event of the taxpayer’s or proxy’s failure to change the tax declaration status to grain tax payment for the land specified under the preceding paragraph, if found or reported and confirmed true, the provisions under Subparagraph 2, Paragraph 1 of Article 54 of the Act shall govern.
 Update:2018-04-23

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