Estate and Gift Tax Act Article 48
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.
Tax officials who violate the provisions of Article 29, and household registration officials who violate the provisions of Article 37, shall be strictly punished by their respective supervisory authorities and required to promptly rectify the situation. If their actions involve criminal conduct, they shall be prosecuted in accordance with the Criminal Code of the Republic of China and other relevant laws.