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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 6
Content:
The taxpayers of the estate tax shall be:
(1)Executor of the will;
(2)Heir(s) or legatee(s), in case no executor is appointed; or
(3)The administrator appointed according to the law, in case there is no executor or heir(s).
In the case where an administrator should be appointed, but not selected for whatever reason within six months following the death of decedent, the tax authority may submit a petition to the court for appointment of an administrator pursuant to the provisions of the Non-litigation Act.
Visitor:1  Update:2018-04-23

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