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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:
The Enforcement Rules of the Estate and Gift Tax Act
Article 21
Content:
Where the decedent is declared dead by a court judgment, the period specified under Article 23 of the Act for estate tax declaration shall begin from the date such judgment is declared.
 Update:2018-04-23

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