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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations

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Tax Related Laws & Regulations

Tax Act:
Estate and Gift Tax Act
Article 2
Content:
Estate not claimed by anybody for inheritance shall go to the national treasury; estate tax payable thereof will be allocated by the national treasury in accordance with the Act Governing the Allocation of Government Revenues and Expenditures.
 Update:2018-04-23

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