The farmers associations are divided into three levels:
1. Town（township, city or district）farmers associations;
2. County（city） and municipal farmers associations;
3. A national farmers association.
After this Act taking effect and being promulgating on January 19, 2012, the provincial farmers association, municipal farmers associations and county（city） farmers ssociations shall establish a national farmers association under this Act as soon as possible. The provincial farmers association shall be merged into national farmer association when national farmer association is established.
Before the national farmers association being established, the superior farmer association of county（city） farmers associations is the provincial farmers association.

Below the town, township（city）or district level, in consideration of actual needs, farming task forces shall be established as base-level units to handle a farmers association’s agricultural businesses. Each task force, if necessary, may be divided into several squads to carry out related work.

A farmers association at any level shall take the administrative district where it resides as the organizational district. The name of each farmers association shall be prefixed with the administrative district. One same administrative district shall in principle establish only one （1）farmers association. Despite that, in consideration of actual needs, the competent authorities at the central level may either order that the district farmers associations in a special municipality or the town, township（city）or district farmers associations in a county（city）be merged into the municipal farmers association or the county（city）farmers association, respectively, or order that several town, township（city）or district farmers associations be merged to jointly organize a farmers association which shall be newly christened by the competent authorities.
Unless otherwise approved, a farmers association shall reside where the government concerned at any level and a town, township （city）or district government office are located.

The town, township(city) or district farmers associations which have been established before December 25, 2110, the county（city） which had been promoted to municipal city or been merged withother county（city）or municipal city into one municipal city, shall proceed as following ways:
1. The county（city） promoted to municipal city: the county （city） farmers associations and the town or township（city）farmers associations which do not change their organizational district, can rename as municipal farmers associations and district farmers associations directly;
2. The county（city）been merged with other county（city）or municipal city into a municipal city: the farmers associations which take lower-level farmers associations as member shall change into municipal farmers associations; the base-level farmers associations which do not change their organizational district shall rename as district farmers associations.
The county（city） farmers associations shall be merged under Subparagraph 2 of preceding paragraph. Despite that, the competent authorities at the municipal level shall order the county（city） farmers associations be merged into one farmers association.
The elected staff of a farmers association which be mentioned in the Paragraph 1 may continue this tenure until the tenureexpire.
Those farmer associations which renamed as district farmers associations under Subparagraph 2 of Paragraph1 may maintain the numbers of directors and supervisors as the number before the merger.
After this Act taking effect and being promulgating on January 19, 2012, the next tenure of KinMen county farmers association’s elected staff and Lienchiang county farmers association’s elected staff shall extend one(1) year.

When a town (township, city or district) has up to fifty（50）individuals eligible for the membership of a farmers association, these individuals shall be organized to establish a base-level farmers association.
When three or more town (township, city, district) farmers associations are established, or consult the superior competent authorities for approval, they may be organized to establish a superior farmers association.
A national farmers association shall be co-organized and established by provincial, municipal and county（city） farmers associations.
The lower-level farmers associations shall be the member of the superior farmer association, and shall be subject to guidance and assistance from the superior farmer association, the rules and regulations of which shall be established by the central-level competent authorities.

The initiative for organizing a farmers association shall be submitted to the competent authorities for permission before initiators convene a meeting to appoint members to form a preparatory committee.
During the preparatory and organization period, initiators shall apply to the competent authorities for assigning officers to guide and supervise elections and other related procedures.

Within seven（7）days from the general meeting of a farmers association’s inauguration, the association shall submit to the competent authorities its charter of organization, roster of members（representatives）, resumes of board directors and supervisors for issuance of registration certificates and stamping.

A farmers association’s charter of organization shall bear the following particulars:
1. Name;
2. Purposes;
3. District;
4. Address;
5. Duties;
6. Organization;
7. Entry, withdrawal or dismissal of membership;
8. Rights and obligations of members;
9. Numbers, powers, tenure of office, elections and discharge of members’ representatives and board directors and supervisors;
10. Appointment, discharge and functions of the general manager;
11. Meetings;
12. Membership dues;
13. Funds and accounting;
14. Procedures for revision of the charter of organization.

The farmers associations’ merger shall apply the approval by the competent authorities at the municipal or county（city） level under the following ways:
1. Town (township, city or district) farmers associations which locate in the same municipal city or county (city) shall all be merged into the municipal farmers association or the county （city）farmers association;
2. Two or more of town (township, city or district) farmers associations which locate in the same municipal city or county (city) shall be merged into one farmers association.
Farmers associations shall complete the re-election of elected staff and re-appoint general manager within six (6) months after the approval for merger by the competent authorities at the municipal or county（city） level. The tenure and appointment shall last no longer than the expiry of this tenure.

The farmers associations which merged together under Paragraph 1 of Article 11-1 shall co-organize a preparatory committee. This committee shall make the merger plan and agreement. After the board of directors’ adoption and verification, the merger program and agreement, attached with balance sheets, profit and loss account, appropriation of profit or loss, cash flow statement and property inventory audited and certified by a CPA and checked by the board of supervisors, and submit the same to the general members (representatives) meeting for approval under Article 37.
The merger plan and agreement in the preceding paragraph shall state following particulars:
1. Merger plan:
Including method of merger, evaluation of economic efficiency, general condition of organizational district after merger, business development plan, financial projection for the coming 3 years, expected progress, and feasibility analysis;
2. Merger agreement:
(1) The names of farmers associations before merged, and the name and organizational district of surviving or newly farmers associations after merged;
(2) Valuation of Assets and liability of farmers associations;
(3) Protection of members’ rights and interests, the numbers of elected staff, and the rights and interests of appointed or employed staff.
(4) The charter of organization of the surviving or newly farmers associations after merged.
The general meeting of members（representatives）shall carry out the resolution of Paragraph 1, and farmers associations shall make public announcement of the content of the resolution and particulars to be stated in the merger agreement within ten (10) days from the adoption of approval, and shall be consecutively placed at all the branch offices for at least seven (7) days, and consecutively published in the newspapers and the municipal or county（city）-level competent authorities appointed websites for at least five (5) days. The said public announcement shall specify an objection period of not less than 30 days. Dissenting members shall make objection to farmers associations in writing within the specified period. When one-third or more members raise objection, the original resolution shall become void. If no objection is raised within the said period, the resolution shall be deemed agreed.
After the resolution referred to in Paragraph 1 is adopted, the farmers association shall give a written notice containing the content of the resolution and particulars to be stated in the merger agreement to creditors within 10 days. The written shall specify a period of not less than 30 days within which the creditors may raise any objection in writing that the merger of the farmers association would damage their rights and interests.
If the farmers association does not meet the requirements for period and content which are referred to in the paragraph 3 to make the public announcement, or if the farmers associations does not meet the requirements for period, method, and content which referred to in the preceding paragraph to notice the creditors, or if the farmers association fails to satisfy, or provide an appropriate security interest for, the claims of its creditors, the merger shall not be valid against such creditors.

When farmers associations apply the merger approval to the municipal or county（city）-level competent authorities under Paragrapg1 of Article 11-1, they shall submit the following documents:
1. Merger plan and merger agreement;
2. The expressly recorded of the general meeting of members （representatives）;
3. The evidence of public announcement, written notice, and objection procedure which from the content of the resolution and particulars to be stated in the merger agreement under Paragraph 3 and Paragraph 4 of preceding article.
4. Roster of members;
5. Balance sheets, profit and loss account, appropriation of profit or loss, cash flow statement and the Pro forma consolidated financial statements audited and certified by a CPA.
6. Other documents as required by municipal or county（city）- level competent authorities.

The surviving or newly farmers associations after merger shall take the rights and obligations of the farmers associations which be merged; and the members of the farmers associations which are merged shall be the members of the surviving or newly farmers association.

The farmer association shall apply for establishment or change to the competent authorities and the competent authorities shall consider the registration of the merged farmers associations as null and void.

When the surviving or newly farmers associations applying for amendment registration of the real estate owned by the farmers associations which be merged, its movable properties that require registration, and all encumbrances, directly process the registration by the merger approval documents issued by the competent authority, without paying registration fees and the stamp tax and deed tax incurred by the merger, and in the following manner:
1. The securities transactions tax of the transferred negotiable securities shall be exempted.
2. The transferred commodities or service not have to pay business tax.
3. If the land belongs to the farmers associations which be merged is transferred together, after the present value of the land is decided upon examination in accordance with the Land Tax Act, the registration for transfer of the title to the land shall be effected, and the payable land value increment tax may be deferred and paid by the Surviving Institution or Newly Incorporated Institution until the land is transferred again. Upon bankruptcy or dissolution, the deferred land value increment tax shall be paid on a priority basis;
4. Where the land assumed by the Extinguished Institution in accordance with Article 33 of the Agriculture Finance Act which be applied from Article 76 of the Banking Act is transferred to the Surviving Institution or Newly Incorporated Institution due to merger, the land value increment tax shall be exempted;
5. The goodwill generated due to merger may be amortized within 15 years while pay the tax;
6. Expenses incurred due to merger may be amortized within 10 years while pay the tax;
7. The losses from sale of non-performing loans by a Financial Institution due to merger may be carried forward over 15 years while pay the tax.
The municipal or district farmers associations which merged under Paragraph1 of Article 7-1, the register fees and taxes shall be exempted according preceding paragraph.