Estate and Gift Tax Act Article 44
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.
If the taxpayer violates the provisions of Article 23 or Article 24 by failing to file the estate tax or gift tax return within the prescribed time limit, a fine of up to twice the determined tax amount shall be imposed.