進入內容區塊

財政部賦稅署-法規查詢主題專區

:::
:::

法律與法規命令

Tax Act:
Estate and Gift Tax Act
Article 40
Content:
If the decedent had a safe box or deposits with a financial or trust institution before death, and the heir or interested party may, following the established legal procedure, open the safe box or withdraw the deposits after the death of the decedent, they shall notify in advance to meet with the tax authority for the opening or withdrawal so that the tax authority may take count and register the content of the safe box or the amount of deposits.
 Update:2018-04-23

Back Home TOP
:::
列印
置頂