National Taxation Bureau of the Northern Area (NTBNA), Ministry of Finance indicated, 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 the heir(s) provided under Section 1138 of the Civil Code is excluded from the total gift amount for levying the gift tax.
       NTBNA additionally explains, if the donee fails to use the farmland for agricultural purpose continuously for 5 years from the date of gift and fails to resume farming before the deadline set by the competent authority, or have resumed the use of farmland for agricultural purpose before the aforesaid deadline but subsequently fails to farm again, tax shall be made due retroactively, unless the disuse of farmland for agricultural purpose 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 purpose pursuant to law.
       If you have any further questions, please call the toll-free number 0800-000-321. The Bureau will assign a professional to serve you.