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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 50
Content:
Taxpayer who violates Article 8 herein for splitting, delivering to legatee(s), or carrying out recordation of title transfer before estate tax due is paid off, or carrying out recordation of title transfer before gift tax due is paid off shall be subject to a prison term of no more than one year.
 Update:2018-04-23

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