Circular No.59-TC/TCT of September 1st, 1997 providing additional guidances on the reduction or exemption of agricultural land use levy in case of natural calamities or sabotage.

Such levy shall be reduced or exempted for households, depending on the amount of output drops on the agricultural land areas struck by natural disasters or sabotage. In cases where a levy-paying household uses an agricultural land area exceeding the agricultural land area limit and the damaged area is larger than the prescribed land area limit, it shall be considered for levy reduction or exemption.

A household which is a social policy beneficiary and entitled to 50% reduction of agricultural land use levy shall be entitled to a maximum reduction of 50% of the remaining amount of levy registered for payment if its crop is damaged by natural calamities.- ( Summary)