Article 44 Where land for agriculture is to be used for construction purposes, the formalities of examination and approval shall be gone through for the conversion of use.

第四十四条建设占用土地，涉及农用地转为建设用地的，应当办理农用地转用审批手续。

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But act immediately: I have a number of clients who lost records due to flooding years ago and are now struggling to recreate returns and receipts for purposes of examination and appeals.

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