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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
Article 4
Content:
The tax authority’s request for the court’s appointment of an administrator in accordance with Paragraph 2, Article 6 of the Act shall be filed within one (1) month of the due date of tax declaration and may along with it, request the court to issue a public summons in accordance with Article 1178 of the Civil Code. The appointed estate administrator shall then file the declaration pursuant to Subparagraph 3, Paragraph 1 of Article 1179 of the Civil Code with the court within one (1) month of his appointment.
Under circumstances described in Article 1185 of the Civil Code, said estate administrator shall settle the debts, deliver the decedent’s estate, and submit the remaining properties along with all relevant account books, documents, and calculation records to the competent tax authority and the National Property Administration, Ministry of Finance within two (2) months of the due date of the time period specified in the public summons for further processing according to Article 51 of these Rules.
Visitor:1  Update:2018-04-23

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