The Enforcement Rules for the Forestry Act Article 20
A petition for a tax reduction or exemption in accordance with Article 46 of this Act, shall be filed to the competent tax authorities in compliance with the relevant procedures, as provided under the tax law.
中文原文 森林法施行細則第20條
依本法第四十六條規定請求減稅或免稅者，應依各該稅法規定之程序，向主管稅捐稽徵機關申請。