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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
Chapter 4【Tax Collection Procedure】 Section 1【Tax Return and Payment】 Article 23
Content:
An estate tax return reporting the property left by the decedent shall be filed by the taxpayer with the competent tax authority at where the decedent had his/her household registration record within six (6) months from the date of death. In the case where the tax authority requests the court to appoint an estate administrator pursuant to Paragraph 2 of Article 6 herein, the six-month period shall begin from the date the court appoints an administrator.
An estate return reporting the property left by the decedent inside the ROC who was an ROC citizen but resided continuously outside the ROC or a non-ROC citizen shall be filed with the competent tax authority at where the ROC Central Government is located.
 Update:2018-04-23

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