Estate and Gift Tax Act Article 28
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.
The tax authority, upon learning of the fact of death or receiving a death report, shall issue a declaration notice within one month, attaching the estate tax declaration form, and deliver it to the taxpayer, notifying them to declare within the specified time limit. Ten days before the expiration of the deadline, a reminder notice shall be issued, reminding the taxpayer of their responsibility for late declaration and urging them to comply.The aforementioned notice shall clearly state in prominent text the relevant provisions of the Civil Code regarding limited inheritance and waiver of inheritance.The taxpayer may not be exempted from the declaration obligation stipulated in this Act on the grounds that the tax authority has not issued the notice prescribed in the first paragraph.
中文原文 遺產及贈與稅法第28條
稽徵機關於查悉死亡事實或接獲死亡報告後，應於一個月內填發申報通知書，檢附遺產稅申報書表，送達納稅義務人，通知依限申報，並於限期屆滿前十日填具催報通知書，提示逾期申報之責任，加以催促。
前項通知書應以明顯之文字，載明民法限定繼承及拋棄繼承之相關規定。
納稅義務人不得以稽徵機關未發第一項通知書，而免除本法規定之申報義務。
前項通知書應以明顯之文字，載明民法限定繼承及拋棄繼承之相關規定。
納稅義務人不得以稽徵機關未發第一項通知書，而免除本法規定之申報義務。