Estate and Gift Tax Act Article 47
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 fines specified in the preceding three articles, together with the tax payable, shall not exceed the gross estate or the total amount of the gifts.
中文原文 遺產及贈與稅法第47條
前三條規定之罰鍰，連同應徵之稅款，最多不得超過遺產總額或贈與總額。