Estate and Gift Tax Act Article 41
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 taxpayer responsible for estate tax or gift tax has paid the full amount of tax due, fines, and accrued belated surcharges and interest, the competent tax authority shall issue a certificate of tax payment. If it is determined that no tax is due, a certificate of tax exemption shall be issued. If there are special reasons requiring the transfer of property ownership before the tax is fully paid, the taxpayer may provide a definitive guarantee for tax payment and apply to the competent tax authority for a certificate of consent to transfer.According to the provisions of Article 16, property that is excluded from the gross estate, or according to the provisions of Article 20, property that is excluded from the total gifts, upon the taxpayer's application, the tax authority shall issue a certificate of exclusion from the gross estate or a certificate of exclusion from the total gifts.