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Taxation Administration,Ministry of Finance,R.O.C
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中文
2024/9/18
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Tax Related Laws & Regulations
Tax Related Directions
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All
Tax Related Laws & Regulations
Tax Related Directions
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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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