Tax Related Laws & Regulations

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2024/4/26

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Tax Related Laws & Regulations

Tax Related Directions

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Tax Related Laws & Regulations

Tax Act：

Estate and Gift Tax Act
Article　26

Content：

Taxpayer of estate tax or gift tax may apply for an extension for filing tax return by submitting a written application supported with due causes prior to the lapse of the time limit prescribed in Articles 24, 24-1, and 25.
The aforesaid extension is limited to three months, or a period of time as approved by the tax authority in view of the actual situation in case of force majeure or other special circumstances.

Visitor：4 Update：2018-04-23

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Taxation Administration,Ministry of Finance, R.O.C

Address :Map : No. 1, Lane 142, Roosevelt Rd, Wenshan District, Taipei City, 116

TEL : +886-2-2322-8000 | FAX:+886-2-2396-9038

Office Hours : AM 8:30 to PM 12:30 ; PM 1:30 to PM 5:30　Monday - Friday

Taxation Administration,Ministry of Finance, R.O.C

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