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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 8
Content:
Estate of the decedent may not be split, delivered to legatee(s), or undergo recordation of title transfer before estate tax due is paid off. Property given away as gift may not undergo recordation of title transfer before gift tax due is paid off. The preceding provisions do not apply to cases where the taxpayer has obtained in advance a consent to transfer certificate, tax exemption certificate, exclusion from gross estate certificate, or exclusion from total amount of gifts certificate issued by the competent tax authority pursuant to Article 41 herein.
When real property in the estate of the decedent becomes the target of compulsory execution requested by the creditor(s), the court should notify the competent tax authority to assess the estate tax payable by the established procedure swiftly and forward the case to the court for compulsory execution. 
 Update:2018-04-23

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