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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 52
Content:
A private enterprise that, in violation of provisions of Article 42, fails to ask the applicant to provide a photocopy of estate or gift tax payment certificate, or tax exemption certificate, or exclusion from gross estate certificate, or exclusion from total amount of gifts certificate issued by the competent tax authority and proceeds to carry out recordation of title transfer due to inheritance or gift shall be subject to a fine of no more than $15,000; if the registration agency is a government agency or public enterprise, the competent authority shall take rigorous disciplinary action against the officer-in-charge and his/her immediate superior.
 Update:2018-04-23

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