Land Tax Act Article 46
The competent tax authority shall publicly announce the commencement date, payment locations, and payment instructions for each installment of the agricultural land tax at least ten days prior to the collection period. The authority shall also issue payment notices and distribute them to the taxpayers or their designated agents, who shall present these notices for payment.
中文原文 土地稅法第46條
主管稽徵機關應於每期田賦開徵前十日，將開徵日期、繳納處所及繳納須知等事項公告週知，並填發繳納通知單，分送納稅義務人或代繳義務人，持憑繳納。