In the event that a decedent has left properties behind upon death, regardless of the taxable amount, the taxpayer shall fill out the estate tax declaration form and file the tax declaration with the competent taxation authority accordingly. Where the tax base calculation involves a deduction, exemption or exclusion, relevant documents of proof shall be attached.
For the purpose of gift tax declaration, the taxpayer shall fill out the gift tax declaration form and submit along with it all relevant documents of proof.