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法律與法規命令

Tax Act:
The Enforcement Rules of the Estate and Gift Tax Act
Article 22
Content:
Where the estate tax involves two (2) or more taxpayers, relevant tax declarations shall be filed jointly by all of the taxpayers or the legal representatives in the case of a minor or a person who has been placed under an interdiction with no capacity to make juridical acts. Tax declaration by one taxpayer on behalf of all taxpayers shall be deemed as a declaration by all. 
The tax payment notice issued by the tax authority shall be delivered to the representative filing the tax declaration on behalf of all other taxpayers. Where the delivery cannot be made to said person, the notice can be delivered to other taxpayers instead. 
The estate tax payable, late payment penalty, fines and the interest charges within the total taxable estate amount may still be executed upon the estate or the properties of the heirs confirmed by the delivery of the tax payment notice.
 Update:2018-04-23

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