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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 48
Content:
In the case of surrendering property for tax payment, if the value of said property is lower than the tax payable, the taxpayer shall pay the difference in cash upon filing the application for payment in kind; if the value exceeds the tax payable, after the surrendered property has been liquidated, the amount of refund shall be calculated based on the net receipt from the liquidation multiplied by the ratio of the part in excess of the tax amount to the total value of said property and the taxpayer shall be notified within one (1) month of the completion of said liquidation transaction for the collection of said refund. 
The net receipt from the liquidation under the preceding paragraph means the balance of total receipts of disposal after deduction of all taxes, charges, management and disposal fees.
For the part requiring cash payment according to the provisions under Paragraph 1 and under Paragraph 3 of Article 45, the taxpayer may apply for an installment payment according to Paragraph 2, Article 30 of the Act.
Visitor:2  Update:2018-04-23

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