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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 39
Content:
Under special circumstances such as disasters when the taxpayer or taxpayer’s proxy does not have any rice production for the term or the rice thus produced has failed to meet the acceptance requirements set forth under Paragraph 1, Article 25 of the Act, which results in the taxpayer’s or proxy’s failure to pay the required agricultural land grain tax, the various designated public grain warehouses shall provide rice at market price for taxpayers to purchase and pay for grain tax accordingly. Said rice price however shall not exceed one hundred and three per cent (103%) of the rice acquisition cost.
Where the designated public grain warehouse does not have rice in stock for taxpayers to purchase for grain tax payment, taxpayers may request the competent authority of food administration to appoint a public grain warehouse for tax-use rice purchase.
For the purpose of court execution for compulsory collection of agricultural land grain tax in arrears, the competent authority of food administration shall appoint an easily accessible public grain warehouse at each county or city to take charge of rice purchase; the chosen public grain warehouse may not refuse such an appointment.
 Update:2018-04-23

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