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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:
The Enforcement Rules of the Estate and Gift Tax Act
Chapter 4【Valuation】 Article 23
Content:
For the decedent’s estate or gift in a foreign country subject to tax payment obligation pursuant to the provisions of Article 1 and Article 3 of the Act, the Ministry of Finance may entrust the ROC Embassy in the location where such estate is inherited or the gift is made for the valuation of said estate or gift; where in absence of an embassy, local public accounts or notaries may be engaged for property valuation.
 Update:2018-04-23

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