The Enforcement Rules of the Land Tax Act Article 59
For agricultural lands approved for non-taxable status of land value increment tax pursuant to the provisions under Paragraph 1, Article 39-2 of the Act, the competent taxation authority shall provide the approval reference number in the relevant records and shall submit relevant data to the competent agriculture authority of the municipality or county (city) within one (1) month of the approval.
中文原文 土地稅法施行細則第59條
依本法第三十九條之二第一項核准不課徵土地增值稅之農業用地，主管稽徵機關應將核准文號註記列管，並於核准後一個月內，將有關資料送直轄市、縣（市）農業主管機關。