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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 24-1
Content:
Except for charitable trusts prescribed in Article 20 herein, if the settlor has transferred property to the trust that is subject to gift tax as stipulated in Article 5-1 herein, the date of gift event shall be the date the trust deed is established or changed, and a gift tax return shall be filed in accordance with Paragraph 1 of Article 24.
 Update:2018-04-23

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