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法律與法規命令

Tax Act:
The Enforcement Rules of the Estate and Gift Tax Act
Article 3
Content:
The exemption without consideration from obligation of a guarantor paying debts on behalf of the principal debtor out of his liability as guarantor shall be deemed as a gift. However, if the principal debtor has declared bankruptcy, the guarantor’s assumption of debt shall not be considered a gift.
For debtors undertaking joint and several obligations in debt for the purpose of debt guarantee, the provisions set forth under the preceding paragraph shall apply.
 Update:2018-04-23

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