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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 29
Content:
The tax authority should, within two months from the date of receiving an estate or gift tax return, carry out investigation and valuation to determine tax due and issue a tax notice to the taxpayer, or request its superior agency for an extension before the aforesaid deadline if it is unable to complete the assessment in two months due to special circumstances.
 Update:2018-04-23

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