Estate and Gift Tax Act Article 37
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.
After the household registration authority accepts the registration of death, it shall promptly transmit a copy of the death registration to the tax authorities.
中文原文 遺產及贈與稅法第37條
戶籍機關受理死亡登記後，應即將死亡登記事項副本抄送稽徵機關。