Landowners in urban areas who do not utilize their land for business purposes or derive any monetary benefit from it often choose to cultivate crops on such land in order to qualify for a lower land tax rate under the applicable exemptions.
Nevertheless, cultivation undertaken for this purpose must strictly comply with the requirements prescribed by law. The type, quantity, size, and planting density of the crops must conform to the criteria set forth in the relevant governmental regulations. Failing such compliance, the cultivation cannot be relied upon as grounds for obtaining a reduction in the applicable land tax rate.
Rujira Bunnag
