行政院農業委員會民國110年1月8日農輔字第1090024992號

公告本會審查110年度「老年農民福利津貼暫行條例」第4條第3項第1款所定農業所得以外之個人綜合所得稅各類所得總額新臺幣50萬元以上，以財政部財政資訊中心提供108年度農業所得以外之個人綜合所得稅各類所得總額為基準，自110年1月1日生效

COUNCIL OF AGRICULTURE, EXECUTIVE YUAN Notice is hereby given, for stipulating that 2021 review of individual's total taxable income from all sources other than agriculture totaled in excess of NT$500,000, specified in Subparagraph 1 of Paragraph 3 of Article 4 of "Provisional Act Governing the Welfare Allowance for Elderly Farmers" shall be based on the criterion of files and references of 2019 Income Tax provided by Fiscal Information Agency, MOF (stipulation has become effective since 1st, January 2021)