Tax Related Laws & Regulations

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2024/9/18

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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　3-1

Content：

If the decedent or donor voluntarily relinquished his/her ROC citizenship within two years prior to the event of death or making of gift, the property of the decedent or gift made by the donor shall be subject to estate tax or gift tax according to the regulations for an ROC citizen provided herein.

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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