Deed Tax Act Article 7
The value of a deed for bestowal or donation shall be appraised by the donee, who shall establish a deed, file the tax return, and pay the deed tax.
中文原文 契稅條例第7條
贈與契稅，應由受贈人估價立契，申報納稅。
English translation for reference only; the Chinese text prevails. Not legal advice.