The Enforcement Rules of the Land Tax Act Article 37

The competent taxation authority shall send the agricultural land grain (in-lieu cash) tax payment notice to the taxpayer or taxpayer’s proxy prior to the imposition of agricultural land tax of the term. Upon receipt of said notice, the taxpayer or proxy shallbring the notice and make the specified tax payment to the designated public grain warehouse or treasury according to the provisions under Article 47 of the Act. The competent taxation authroity shall submit one (1) copy of the agricultural land grain taxinventory to the local competent authority of food administration and the designated public grain warehouse respectively. Where the taxpayer or taxpayer’s proxy lives outside the jurisdiction of the hsiang, township, city (district) where the taxable landis located or where whose domicel is outside the jurisdiction of the designated public grain warehouse, or where the agricultural land grain tax cannot be paid or the rice acquisition imposed upon taxation cannot be made to the originally designated publicgrain warehouse due to special circumstances such as disasters, the following provisions shall apply:1. Where the taxpayer or his proxy lives outside the jurisdiction of the hsiang, township, or city (district) at the palce of the land, the competent taxation authority may deliver the agricultural land tax payment notice to the hsiang, township, city (district)office at the place of the taxpayer’s or proxy’s residence for said office to send out the notice and collect the tax payments on behalf of the taxation authority. For agricultural land grain tax payment, the rules governing land swap for tax payment prescribedby the competent authority of food administration may apply.2. Where the taxpayer’s or proxy’s domicile is outside the jurisdiction of the designated public grain warehouse or where the agricultural land grain tax cannot be paid or the rice acquisition imposed upon taxation cannot be made to the originally designatedpublic grain warehouse due to special circumstances such as disasters, the agricultural land tax payment notice shall be delivered to the hsiang, township, city (district) office at the place of the taxpayer’s or proxy’s residence for said office to submitthem to the local competent authority of food administration for land swap tax payment.For collecting agricultural land grain tax or rice acquired upon taxation, the designated public grain warehouse shall verify the tax payment notice amount against the records on tax registry. For inspected and accepted rice, the collection date and the responsibleperson stamps shall be affixed and the rice acquisition price shall be paid according to the amount indicated on the payment copy of the notice before the rice can be collected and submitted to the local competent authority of food administration along withthe acquisition price payment monthly report of the month. The original notice and the receipt copy shall be returned to the taxpayer for reference. The for-approval copy shall be submitted by the public grain warehouse collecting the rice to the competenttaxation authority along with the monthly report of the month for the taxation authority to cross out or cancel relevant tax payable records; the cancellation copy shall be submitted to the relevant hsiang, township, city (district) office on the same dayof tax payment for record cancellation.The treasury’s office or any treasury licensed office shall affix the official stamp of the office and its responsible person upon settlement of the in-lieu cash payment for agricultural land tax and shall return the original notice and the receipt copy tothe taxpayer for record. The for-approval copy shall be submitted to the competent taxation authority along with the daily report in order for the taxation authority to cross out or cancel relevant tax payable records; the cancellation copy shall be submittedto the relevant hsiang, township, city (district) office on the same day of tax payment for record cancellation, while the for-record copy shall be kept at the responsible treasury’s office for recordation.The compilation and distribution procedure and the format for the tax registry of the agricultural land grain tax and the in-lieu cash payment thereof and for the relevant payment notice shall be prescribed by the Municipality or County (City) Government.