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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 50
Content:
In the event that the taxpayer has failed to deliver all the relevant documents required for property right transfer registration or the properties to be surrendered for tax payment to the competent tax authority within the time limit specified in the preceding article, the provisions under Article 51 of the Act shall govern. The same shall apply to cases where the difference between the in-lieu tax payment and the tax amount payable is required to be paid in cash.
 Update:2018-04-23

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