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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 42
Content:
When land administration, other government agency, or public or private enterprise records transfer of title of property due to inheritance or gift, it shall ask the applicant to present a photocopy of tax payment certificate, or tax exemption certificate, or exclusion from gross estate certificate, or exclusion from total amount of gifts issued by the competent tax authority, and turns down the request for recordation of title transfer if no such document is provided.
 Update:2018-04-23

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