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法律與法規命令

Tax Act:
The Enforcement Rules of the Estate and Gift Tax Act
History
1.Full text promulgated on 5 September, 1973 by the Ministry of Finance under Decree No.36758.
2.Addition of Articles 10-1, 10-2, and 52-1, amendments to Articles 7, 8, 11, 31, 46, 48, and 49, and deletion of Articles 10, 12, 14, and 52, were promulgated on 20 November, 1981 by the Ministry of Finance under Decree No.39764.
3.Addition of Articles 9-1, 10-3, and 43-1, amendments to Articles 7, 10-1, 10-2, 11, 13, 26-29, 44-46, 49, 51, and 52-1, and deletion of Articles 8, 16, 43, and 55, promulgated on 17 April, 1996 by the Ministry of Finance under Decree No.850194361.
4.Amendments to Articles 6, 10-2, 10-3, 17, 31, 34, 38, and 51, were promulgated on 10 February, 2000 by the Ministry of Finance under Decree No.0890003949.
5. Addition of Articles 11-1, and 40-1, amendments to Articles 2, 7, 9-1, 10-2, 17, 22, 28, 29, 41, 43-1, 45, 46, 48, 49, 51, and 57, and deletion of Article 11, promulgated on 17 September, 2009 by the Ministry of Finance under Decree No.09800467950; in addition, Article 22 was promulgated on 23 November, 2009, and took effect as of the date of promulgation.
6.Article 44 amended and promulgated per the Order of Tai-Tsai-Shuei-Tze No. 09904502460 issued by the Ministry of Finance on January 13, 2010.
7.Amendments to Articles 4, 17, 49, and 51, were promulgated on 25 November, 2013 by the Ministry of Finance under Decree No.10204683900.
8.Article 49 amended and promulgated per the Order of Tai-Tsai-Shuei-Tze No. 10404666470 issued by the Ministry of Finance on 4 November, 2015.
9.Article 51 amended and promulgated per the Order of Tai-Tsai-Shuei-Tze No. 10604591070 issued by the Ministry of Finance on 13 June, 2017.
Visitor:29  Update:2018-04-23

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