Land Tax Act Article 2
The competent authorities under this Act are: the Ministry of Finance (hereinafter referred to as the MOF) at the central government level; the municipality governments at the municipality level; and the county (city) governments at the county (city) level.The authorities responsible for the collection of agricultural land tax in kind are the grain administration authorities of the municipality and county (city) governments.
中文原文 土地稅法第2條
本法之主管機關：在中央為財政部；在直轄市為直轄市政府；在縣（市）為縣（市）政府。
田賦實物經收機關為直轄市、縣（市）糧政主管機關。
田賦實物經收機關為直轄市、縣（市）糧政主管機關。