Construction of facilities or buildings on farmland

The construction of facilities or buildings on agricultural land shall obtain the permission letter or use license, and use it according to the approved purpose, so as to meet the requirements of land tax collection

The Local Taxation Bureau of Taichung City Government stated that the agricultural land subject to land tax must be suitable for agricultural use at the same time. For example, the legal farmhouses or permitted agricultural facilities on the agricultural land are not used for agricultural use, or are changed to business use, add floors, and fences Landscaping, landscaping, paving of asphalt floors, cement floors, stone floors or brick floors and other facilities that are not related to agricultural operations are not in compliance with the requirements for land tax collection, and land value tax should be levied instead.

The bureau thoughtfully reminded that to apply for land tax collection, please contact the local tax collection agency under the jurisdiction of the land before the end of the year to protect your own rights and interests.

If the public has any questions, please use the free service number 0800-000321, or dial (04) 22585000 and press 1 to transfer to the customer service center. The bureau will have dedicated personnel to serve you wholeheartedly. You can also visit the bureau website ( http://www. .tax.taichung.gov.tw ) to inquire about relevant information.