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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 25
Content:
Where the same donor makes two or more gifts in the same calendar year that are subject to filing gift tax return, all gifts made in the same calendar and tax paid shall be reported in the latest gift tax return.
 Update:2018-04-23

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