Estate and Gift Tax Act Article 39
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, upon conducting an investigation, if they find that the taxpayer intentionally evades estate tax or gift tax through fraud or improper means as defined in Article 46, may state the reasons and apply to the local judicial authority for implementation of search, seizure, or other compulsory measures.
中文原文 遺產及贈與稅法第39條
稽徵機關進行調查，如發現納稅義務人有第四十六條所稱故意以詐欺或不正當方法逃漏遺產稅或贈與稅時，得敘明事由，申請當地司法機關，實施搜索、扣押或其他強制處分。