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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations


Tax Related Laws & Regulations

Tax Act:
Land Tax Act
Article 23
Levy on agricultural land will be paid in kind with rice or wheat; if the land does not produce rice or wheat, or has special circumstances, equivalent local grains or monetary substitution may be paid in lieu of rice or wheat.
The measurements of payment in kind shall use uniformly the metric system in the unit of kilogram (kg) and be rounded off to the nearest hectogram (hg); monetary substitution shall be in the unit of yuan. 

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