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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 5
Content:
Transfer of property in any of the conditions below shall be regarded as gift and subject to gift tax under this Act:
(1)To forgive or assume debts without receipt of any consideration or compensation while the right of claim is still valid; the debts forgiven or assumed are subject to gift tax.
(2)To transfer property, forgive or assume debts for substantially less than an adequate and full consideration; the difference between the market value of property or debts forgiven or assumed and the value of consideration received is subject to gift tax.
(3)To purchase property in favor of others with own funds without receipt of any consideration; the funds paid for the purchase of property or the real estate so purchased are subject to gift tax.
(4)To purchase property in favor of others with own funds and receiving substantially less than an adequate and full consideration from the beneficiary nominee; the difference between the purchase price and the value of consideration received is subject to gift tax.
(5)Property purchased in the name of a person having no or restricted legal capacity shall be deemed as a gift from the statutory agent or guardian, unless evidence clearly indicates that the purchase payment came from the funds of the beneficiary/nominee.
(6)Sales of property between relatives within second degree of kinship, unless evidence clearly indicates a bona fide sale for an adequate and full consideration in money or money''s worth and the money thus paid did not come from a loan from the seller or a loan which the seller furnished guarantee. 
Visitor:2  Update:2018-04-23

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