Estate and Gift Tax Act Article 26
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 a taxpayer of estate tax or gift tax has legitimate reasons for being unable to file the tax return by the deadline, they shall apply for an extension in writing before the expiration of the time limit prescribed in the preceding three articles.The period for applying for an extension in the preceding paragraph is limited to three months. However, in cases of force majeure or other special circumstances, the competent tax authority may determine the extension period based on the actual situation.
中文原文 遺產及贈與稅法第26條
遺產稅或贈與稅納稅義務人具有正當理由不能如期申報者，應於本法規定申報期限屆滿前，以書面申請延長之。
前項申請延長期限以三個月為限。
但因不可抗力或其他有特殊之事由者，得由稽徵機關視實際情形核定之。
前項申請延長期限以三個月為限。
但因不可抗力或其他有特殊之事由者，得由稽徵機關視實際情形核定之。