Estate and Gift Tax Act Article 52
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 there is a violation of the provisions of Article 42, where, during the handling of property transfer registration related to estate or gift property, the parties involved are not notified to present a tax payment certificate, tax exemption certificate, certificate of exclusion from the gross estate, certificate of exclusion from the total gifts, or a certificate of consent to transfer, and the registration is accepted without these documents, private enterprises shall be fined up to NT$15,000. Government agencies and public enterprises shall have the responsible officials and the directly supervising personnel strictly disciplined by the competent authority.
中文原文 遺產及贈與稅法第52條
違反第四十二條之規定，於辦理有關遺產或贈與財產之產權移轉登記時，未通知當事人繳驗遺產稅或贈與稅繳清證明書，或核定免稅證明書，或不計入遺產總額證明書，或不計入贈與總額證明書，或同意移轉證明書等之副本，即予受理者，其屬民營事業，處一萬五千元以下之罰鍰；其屬政府機關及公有公營事業，由主管機關對主辦及直接主管人員從嚴議處。