Estate and Gift Tax Act Article 23
This English translation was last updated on 2021-01-20, but the Chinese text was amended on 2026-09-11. Later amendments may not be reflected in the translation — please refer to the Chinese text.
If the deceased leaves property upon death, the taxpayer shall, within six months from the date of the deceased's death, file an estate tax return with the competent tax authority in the jurisdiction where the deceased's household registration is established in accordance with the provisions of this Act. However, if the tax authority applies to the court to appoint an estate administrator in accordance with the second paragraph of Article 6, the calculation shall start from the date when the court appoints the estate administrator.If the deceased, who was an R.O.C. national habitually residing outside the territory of the R.O.C. or a non-R.O.C. national, dies leaving property within the territory of the R.O.C., the estate tax return shall be filed with the competent tax authority in the location where the central government of the R.O.C. is situated.
中文原文 遺產及贈與稅法第23條