Upon learning the fact of death or receiving the death report on a person, the tax authority should issue a notice to file return enclosed with an Estate Tax Filing Form to taxpayer within one month, asking the taxpayer to file the return before a certain date, and send the taxpayer a reminder notice in ten days before the prescribed deadline, reminding the taxpayer of the consequence of filing the return late.
Taxpayer is not relieved of his/her filing obligation as provided herein even if he/she has not received the aforesaid notice from the tax authority.