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

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Tax Related Laws & Regulations

Tax Act:
The Enforcement Rules of the Land Tax Act
Chapter 3【Agricultural Land Tax】 Article 21
Content:
The non-urban lands designated by law as agricultural land as referred to under Paragraph 1, Article 22 of the Act shall mean agricultural and pastoral lands, forestry lands, aquaculture lands, salt industry lands, water conservancy lands, ecological preservation lands, national territory security lands as specified under the Regional Planning Act and lands within national park area that have been acknowledged as conform to the abovementioned requirements by the national park administration authority after consulting with relevant authorities.
 Update:2018-04-23

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