Enforcement Rules of Value-added and Non-value-added Business Tax Act Article 15
The agricultural machinery and equipment eligible for the exemption of business tax under Subparagraph 27 of Paragraph 1 of Article 8 of the Act shall be limited to machinery and equipment for soil preparation, transplanting, fertilizing, irrigating, draining, harvesting, drying, and other farming uses. The agricultural tractors shall be limited to those conforming to the scope of specifications set forth by the competent authority of the relevant industry.
中文原文 加值型及非加值型營業稅法施行細則第15條
適用本法第八條第一項第二十七款免徵營業稅之農耕用機器設備，以整地、插植、施肥、灌溉、排水、收穫、乾燥及其他供農耕用之機器設備為限；農地搬運車，以合於事業主管機關規定之規格範圍者為限。