Estate and Gift Tax Act Article 46
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 intentionally evades estate tax or gift tax through fraud or other improper methods, in addition to being reassessed and required to pay the tax based on the rates applicable in the year the inheritance or gift occurred, a fine of one to three times the amount of the evaded tax shall be imposed.
中文原文 遺產及贈與稅法第46條
納稅義務人有故意以詐欺或其他不正當方法，逃漏遺產稅或贈與稅者，除依繼承或贈與發生年度稅率重行核計補徵外，並應處以所漏稅額一倍至三倍之罰鍰。