Income Tax Act Article 71-1

In case an individual residing in the territory of the Republic of China dies in the taxable year, his/her taxable income derived in the year of his/her death and in the previous years, except for those who are exempt from filing an annual income tax return as provided in Article 71, shall be subject to the annual income tax return which shall be filed by the will executors, heirs or estate administrators within three months from the date of death of the decedent. In such a case, the will executors, heirs or estate administrators shall, within the total value of the estate, be responsible for all the obligations concerning the tax return. However, in case the deceased is survived by his/her spouse who is an individual residing in the territory of the Republic of China, the spouse shall file the annual income tax return and make a tax payment thereof in accordance with Article 71.Any individual residing in the territory of the Republic of China who abolishes his/her domicile or residence in the territory of the Republic of China and is going to leave the territory of the Republic of China shall file his/her annual income tax return for the taxable year before his/her departure. However, in case the individual’s spouse is residing in the territory of the Republic of China and continues to live in the territory of the Republic of China, he/she shall file the annual income tax return and make a tax payment in accordance with Article 71.In conformity with Subparagraph 13 of Article 4, an educational, cultural, public welfare and charitable organization or institution and its operational organization, shall file its income tax return in accordance with Article 71, and shall still pay income tax if it is not qualified to be exempt from income tax.