進入內容區塊

財政部賦稅署-法規查詢主題專區

:::
:::

法律與法規命令

Tax Act:
The Enforcement Rules of the Estate and Gift Tax Act
Article 26
Content:
For vehicles, vessels, and aircrafts, the value shall be determined by deducting a reasonable depreciation amount from the original cost. In the event of failure to present the proof of original cost or where apparent inconsistency exists between the proof of original cost presented and the facts, the value may be determined according to the year model and the actual usage of the item concerned.
 Update:2018-04-23

Back Home TOP
:::
列印
置頂