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法律與法規命令

Tax Act:
The Enforcement Rules of the Estate and Gift Tax Act
Article 11-1
Content:
In case that the spouse of the decedent declares the right to claim for the distribution of the remaining property with the amount being approved as deduction from the gross amount of estate assets according to Paragraph 1 of Article 17-1 of the Act, and the taxpayer fails to pay the amount of the claim to the spouse of the decedent within the period provided by Paragraph 2, of the same Article, unless there is special reason approved by the tax authority to be postponed, the said taxpayer shall be levied estate tax according to the law, plus an interest payment at the fixed interest rate for one-year term postal savings deposit.
 Update:2018-04-23

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