Estate and Gift Tax Act Article 25
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 same donor makes two or more donations in the same year that are subject to tax returns in accordance with the provisions of this Act, when filing the latest gift tax return, the donor shall also report the facts of all donations in the same year and whether taxes are paid.
中文原文 遺產及贈與稅法第25條
同一贈與人在同一年內有兩次以上依本法規定應申報納稅之贈與行為者，應於辦理後一次贈與稅申報時，將同一年內以前各次之贈與事實及納稅情形合併申報。