Estate and Gift Tax Act Article 24
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.
Except for gifts as specified in Article 20, if the total value of property gifted by a donor to others within one year exceeds the exemption for gift tax, the donor shall, within thirty days from the occurrence of the gift transaction exceeding the exemption, file a gift tax return with the competent tax authority in accordance with the provisions of this Act.If the donor is an R.O.C. national habitually residing within the territory of the R.O.C., they shall file with the competent tax authority in the jurisdiction where the donor's household registration is established. If the donor is an R.O.C. national habitually residing outside the territory of the R.O.C. or a non-R.O.C. national, and the gift pertains to their property within the territory of the R.O.C., they shall file 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24條
除第二十條所規定之贈與外，贈與人在一年內贈與他人之財產總值超過贈與稅免稅額時，應於超過免稅額之贈與行為發生後三十日內，向主管稽徵機關依本法規定辦理贈與稅申報。
贈與人為經常居住中華民國境內之中華民國國民者，向戶籍所在地主管稽徵機關申報；其為經常居住中華民國境外之中華民國國民或非中華民國國民，就其在中華民國境內之財產為贈與者，向中華民國中央政府所在地主管稽徵機關申報。
贈與人為經常居住中華民國境內之中華民國國民者，向戶籍所在地主管稽徵機關申報；其為經常居住中華民國境外之中華民國國民或非中華民國國民，就其在中華民國境內之財產為贈與者，向中華民國中央政府所在地主管稽徵機關申報。