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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 41
Content:
The competent tax authority should issue a tax payment certificate to the taxpayer of estate or gift tax after he/she has paid off the tax due as well as fines, delay penalty and interest, if any, or issue a tax exemption certificate if no tax is due. If, due to special reason, the taxpayer must transfer the title of a property before paying off the tax, he/she may apply to the tax authority for issuing a consent to transfer certificate with the provision of definitive guarantee for payment. 
The tax authority should, if so requested by the taxpayer, issue an exclusion certificate for property excluded from gross estate pursuant to Article 16 herein or from total amount of gifts pursuant to Article 20 herein.
Visitor:1  Update:2018-04-23

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