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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 24
Content:
Except for gifts made as prescribed in Article 20 herein, a donor shall file a gift tax return with the competent tax authority within thirty (30) days from the date of a gratuitous transfer for gifts made during the calendar year in excess of the annual exemption.
A donor who is an ROC citizen and resides in the ROC continuously shall file the gift tax return with the competent tax authority at where the donor has his/her household registration record; a donor who is an ROC citizen but resides outside the ROC continuously or who is a non-ROC citizen shall file the gift tax return with the competent tax authority at where the ROC Central Government is located.
 Update:2018-04-23

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