Tax Related Laws & Regulations

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2024/4/18

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Tax Related Laws & Regulations

Tax Related Directions

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Tax Related Laws & Regulations

Tax Act：

The Enforcement Rules of the Estate and Gift Tax Act
Article　26

Content：

For vehicles, vessels, and aircrafts, the value shall be determined by deducting a reasonable depreciation amount from the original cost. In the event of failure to present the proof of original cost or where apparent inconsistency exists between the proof of original cost presented and the facts, the value may be determined according to the year model and the actual usage of the item concerned.

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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