Estate and Gift Tax Act Article 45
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 a taxpayer, having filed the estate or gift tax return as required by this Act, is found to have underreported or omitted assets, a fine of up to twice the amount of the underreported tax shall be imposed.
中文原文 遺產及贈與稅法第45條
納稅義務人對依本法規定，應申報之遺產或贈與財產，已依本法規定申報而有漏報或短報情事者，應按所漏稅額處以二倍以下之罰鍰。