Estate and Gift Tax Act Article 29
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 shall, within two months from the date of receiving the estate tax or gift tax declaration form, conduct investigations and valuation to determine the amount of tax payable, issue a tax payment notice, and notify the taxpayer to make the payment. If there are special circumstances preventing completion within two months, a request for extension shall be submitted to the supervisory authority within the deadline for approval.
中文原文 遺產及贈與稅法第29條
稽徵機關應於接到遺產稅或贈與稅申報書表之日起二個月內，辦理調查及估價，決定應納稅額，繕發納稅通知書，通知納稅義務人繳納；其有特殊情形不能在二個月內辦竣者，應於限期內呈准上級主管機關核准延期。