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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 48
For land where agricultural land tax is collected by payment in kind, but the landowner intends to apply for payment by monetary substitution due to change of land use necessitated by the environmental or natural constraints, the taxpayer shall make such application to the hsiang (township), (city), (district) office in thirty days after the seeds for the crops as payment in kind have been generally sowed in the area.
Upon receiving the application for monetary substitution, the hsiang (township), (city), (district) office should send staff to investigate the actual situation and report the same to the competent tax authority, which will, together with the local food administration, make inspection and decide whether to approve the application.

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