The Enforcement Rules of the Land Tax Act Article 58
To file for non-taxable status of land value increment tax pursuant to Paragraph 1, Article 39-2 of the Act, the agricultural land for agricultural use issued by the competent agriculture authority of the municipality or county (city) shall be attached to the competent taxation authority along with the application.The issuance and release by the competent agriculture authority of the Municipality or County (City) government of a certificate proving agricultural use may be delegated to the district or township civic center for handling.
中文原文 土地稅法施行細則第58條
依本法第三十九條之二第一項申請不課徵土地增值稅者，應檢附直轄市、縣（市）農業主管機關核發之農業用地作農業使用證明文件，送主管稽徵機關辦理。
直轄市、縣（市）農業主管機關辦理前項所定作農業使用證明文件之核發事項，得委任或委辦區、鄉（鎮、市、區）公所辦理。
直轄市、縣（市）農業主管機關辦理前項所定作農業使用證明文件之核發事項，得委任或委辦區、鄉（鎮、市、區）公所辦理。