The Farmers Association Act Article 11-6
When the merged Farmers’ Association applies for the registration of changes, transfers, or assignments of immovable property, registrable movable property, intellectual property rights, and various secured rights previously owned by the pre-merger associations, it may do so by submitting the letter of approval for the merger issued by the competent authority, along with other relevant documents, to the registration authority. No registration fees shall be charged, and stamp duty and deed tax arising from the merger shall be exempt. Additionally, the following provisions shall apply:1.Transfer of securities shall be exempt from securities transaction tax.2.The transfer of goods or services shall be outside the scope of business tax.3.When the land owned by the pre-merger associations is transferred, the transfer of land ownership shall be processed after the current value has been reviewed and confirmed in accordance with the Land Tax Act. The land value increment tax payable shall be deferred and recorded, and the merged Farmers’ Association shall pay it in full when the land is transferred again. In the event of bankruptcy or dissolution, the recorded land value increment tax shall have priority in repayment.4.When land acquired by the pre-merger Farmers’ Associations under Article 33 of the Agricultural Finance Act, which applies mutatis mutandis Article 76 of the Banking Act, is transferred to the post-merger Farmers’ Association as a result of the merger, the land value increment tax shall be exempt.5.Any goodwill generated by the merger may be amortized over a period of fifteen years when filing income tax.6.Any expenses arising from the merger may be recognized over a period of ten years when filing income tax.7.Any losses incurred from the sale of non-performing loans due to the merger may be recognized as a loss over a period of fifteen years when filing income tax.Where a Farmers’ Association has become a special municipality or district Farmers’ Association in accordance with Paragraph 1 of Article 7-1, its exemption from registration fees and related tax exemptions shall be processed in accordance with the provisions of the preceding paragraph.
中文原文 農會法第11-6條
合併後農會於申請對合併前農會所有不動產、應登記之動產、智慧財產權及各項擔保物權之變更、移轉或讓與等登記時，得憑主管機關許可合併之核准函等相關文件，逕向登記機關辦理登記，免繳納登記費用及免徵因合併而發生之印花稅及契稅，並依下列各款規定辦理：
一、其移轉之有價證券，免徵證券交易稅。
二、其移轉貨物或勞務，非屬營業稅之課徵範圍。
三、合併前農會所有之土地隨同移轉時，經依土地稅法審核確定其現值後，即予辦理土地所有權移轉登記，其應繳納之土地增值稅准予記存，由合併後農會於該項土地再移轉時一併繳納之；其破產或解散時，經記存之土地增值稅，應優先受償。
四、合併前農會依農業金融法第三十三條準用銀行法第七十六條規定承受之土地，因合併而隨同移轉予合併後農會時，免徵土地增值稅。
五、因合併產生商譽，於申報所得稅時，得於十五年內攤銷之。
六、因合併產生之費用，於申報所得稅時，得於十年內認列。
七、因合併出售不良債權所受之損失，於申報所得稅時，得於十五年內認列損失。
依第七條之一第一項規定辦理之直轄市農會及區農會，其登記費用之免繳及相關稅賦之免徵，依前項規定辦理。
一、其移轉之有價證券，免徵證券交易稅。
二、其移轉貨物或勞務，非屬營業稅之課徵範圍。
三、合併前農會所有之土地隨同移轉時，經依土地稅法審核確定其現值後，即予辦理土地所有權移轉登記，其應繳納之土地增值稅准予記存，由合併後農會於該項土地再移轉時一併繳納之；其破產或解散時，經記存之土地增值稅，應優先受償。
四、合併前農會依農業金融法第三十三條準用銀行法第七十六條規定承受之土地，因合併而隨同移轉予合併後農會時，免徵土地增值稅。
五、因合併產生商譽，於申報所得稅時，得於十五年內攤銷之。
六、因合併產生之費用，於申報所得稅時，得於十年內認列。
七、因合併出售不良債權所受之損失，於申報所得稅時，得於十五年內認列損失。
依第七條之一第一項規定辦理之直轄市農會及區農會，其登記費用之免繳及相關稅賦之免徵，依前項規定辦理。