In the event that the taxpayer or taxpayer’s proxy has made double or undue payments for agricultural land grain tax or the imposed rice acquisition, said taxpayer or proxy may apply for a refund or a payment offset for the corresponding grain tax or rice acquisition of the following term pursuant to Article 28 of the Taxation Act. Said application shall be submitted to and handled by the competent taxation authority in conjunction with the local competent authority of food administration. However, only grain tax payment may be refunded. Applications for the refund or offsetting of the agricultural land tax in-lieu cash payment does not need to be handled in conjunction with the local competent authority of food administration.
The refunded agricultural land grain tax or rice acquired upon taxation pursuant to the preceding paragraph shall be made with grains submitted in the current term and of the same class of the original submitted grains. For the refund of the rice acquired upon taxation, first calculate the total rice acquisition price according to the government-approved rice acquisition unit price of the current term, and then pay the amount to the designated public grain warehouse to make the grain refund.