Estate and Gift Tax Act Article 33
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 authorities shall conduct an investigation immediately upon discovering that the taxpayer of estate tax or gift tax has violated the provisions of Article 23 or Article 24 by failing to file an estate tax or gift tax return within the prescribed time limit, or by failing to apply for an extension of the filing deadline in accordance with Article 26. Within the period specified in Article 29, the tax authorities shall determine the amount of tax payable, notify the taxpayer of the obligation to pay within the deadline specified in Article 30.