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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 26
Content:
Taxpayer of estate tax or gift tax may apply for an extension for filing tax return by submitting a written application supported with due causes prior to the lapse of the time limit prescribed in Articles 24, 24-1, and 25.
The aforesaid extension is limited to three months, or a period of time as approved by the tax authority in view of the actual situation in case of force majeure or other special circumstances.
Visitor:4  Update:2018-04-23

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