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

2025/7/8
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Tax Related Laws & Regulations
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Tax Related Laws & Regulations

Tax Act：
Land Tax Act
Article　55
Content：
When making up for the agricultural land tax payable in accordance with the provisions of the preceding article, the in-kind levies owed shall be recovered in kind; the cash equivalence and penalties shall be paid according to the conversion standards at the time of payment; The amount to be paid for the purchase of agricultural products with the collection of agricultural land tax shall be determined by the approved standards prevailing at the time of purchase.
 Update：2025-05-01
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Taxation Administration,Ministry of Finance, R.O.C

Address :Map : No. 1, Lane 142, Roosevelt Rd, Wenshan District, Taipei City, 116

TEL : +886-2-2322-8000 | FAX:+886-2-2396-9038

Office Hours : AM 8:30 to PM 12:30 ; PM 1:30 to PM 5:30　Monday - Friday

Taxation Administration,Ministry of Finance, R.O.C

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