Except for gifts made as prescribed in Article 20 herein, a donor shall file a gift tax return with the competent tax authority within thirty (30) days from the date of a gratuitous transfer for gifts made during the calendar year in excess of the annual exemption.
A donor who is an ROC citizen and resides in the ROC continuously shall file the gift tax return with the competent tax authority at where the donor has his/her household registration record; a donor who is an ROC citizen but resides outside the ROC continuously or who is a non-ROC citizen shall file the gift tax return with the competent tax authority at where the ROC Central Government is located.