Farmers cover farmland with soil to dodge taxes, risking officials as scapegoats

A practice of covering cement surfaces on agricultural land with soil has become a widespread, albeit unofficial, method for farmers in Taiwan to evade taxes during land transactions. This tactic is particularly prevalent in agricultural counties, where farmers seek to present their land as compliant with 'agricultural land use' regulations.

The method involves laying soil over cement pads, often installed for the convenience of agricultural machinery or vehicles. While this may pass initial inspections, it poses a significant risk to frontline public officials. These officials face pressure from local representatives and can be held liable if the land is later found to be non-compliant, especially if reported by whistleblowers.

Legal experts have voiced concerns, stating that public officials who approve such cases, even with a signed affidavit from landowners, could be implicated. They argue that if a judge believes the official was aware of the cement beneath the soil, the affidavit becomes useless, akin to "protesting too much." To prevent public servants from becoming scapegoats, experts recommend establishing clear Standard Operating Procedures (SOPs) for land inspections.

One suggestion for an SOP includes mandating a digging depth of at least one meter during inspections. The significant cost and effort required for such deep excavation would likely deter landowners from using cement in the first place, effectively eliminating the need for deceptive practices. This approach aims to ensure genuine agricultural use and prevent the exploitation of loopholes.