Tax Related Laws & Regulations

Home | Sitemap | Taxation Administration,Ministry of Finance,R.O.C | 中文

2024/4/24

Vistor:96908

:::

All

Tax Related Laws & Regulations

Tax Related Directions

:::

Tax Related Laws & Regulations

Tax Act：

The Enforcement Rules of the Estate and Gift Tax Act
Article　40-1

Content：

In case that the property given by the taxpayer to the spouse of the decedent during the one(1) year period provided for under Paragraph 2, Article 17-1 of the Act is the estate, the valuation shall be based on the value of the estate on which the tax is levied; in case that payment is made with properties other than estate, the valuation shall be based on the value of such properties on the payment day, the related provisions of the valuation of the estate shall apply mutatis mutandis.

Update：2018-04-23

Back Home TOP

:::

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

The web supports more than IE10,Chrome,Firefox and other browsers,we recommend using 1024x768 resolution for optimal viewing

GoTop