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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 24-1
Content:
Except for charitable trusts prescribed in Article 20 herein, if the settlor has transferred property to the trust that is subject to gift tax as stipulated in Article 5-1 herein, the date of gift event shall be the date the trust deed is established or changed, and a gift tax return shall be filed in accordance with Paragraph 1 of Article 24.
 Update:2018-04-23

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