According to the Shalu Tax Office, National Taxation Bureau of the Central Area, Ministry of Finance, as stipulated under subparagraph 5, Paragraph 1, Article 20 of the Estate and Gift Tax Act, the total value of crops and farmland given to heir(s) provided under Section 1138 of the Civil Code is excluded from the total gift amount for levying the gift tax.

The Office explains that, if the donee fails to use the farmland for agricultural purposes continuously for 5 years from the date of gift and fails to resume farming before the deadline set by the competent authority, or has resumed the use of farmland for agricultural purposes before the aforesaid deadline but subsequently fails to farm again, tax shall be made due retroactively, unless the disuse of farmland for agricultural purposes is due to the fact that the donee has died, or that the land is requisitioned by the government, or has changed zoning to non-farming purposes pursuant to law.

If you have any questions, please call the toll-free service number 0800-000321 for consultation, and we will do our best to serve you.

Contact person: Services Section, Ms. Hsueh
Tel: (04)26651351 ext. 504.