Estate and Gift Tax Act Article 50
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 violates the provisions of Article 8 by dividing the estate, delivering bequests, or processing transfer registration before the estate tax is fully paid, or by processing gift transfer registration before the gift tax is fully paid, they shall be subject to imprisonment for a term of up to one year.
中文原文 遺產及贈與稅法第50條
納稅義務人違反第八條之規定，於遺產稅未繳清前，分割遺產、交付遺贈或辦理移轉登記，或贈與稅未繳清前，辦理贈與移轉登記者，處一年以下有期徒刑。