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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Estate and Gift Tax Act
Article 17-1
Content:
While the spouse of the decedent declares the right to claim for the distribution of the remainder of the property as prescribed under Section 1030-1 of the Civil Code, the taxpayer shall file an estate tax return with the competent tax authority to deduct such property from the total amount of the estate.
If the taxpayer fails to pay the amount of the claim to the spouse of the decedent within one year from the date the competent tax authority issues the estate tax payment certificate or tax exemption certificate, the competent authority shall tax the amount of the unpaid portion within five years from the next day when the aforesaid period is expired.
Visitor:3  Update:2018-04-23

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