Estate and Gift Tax Act Article 7
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 taxpayer for gift tax shall be the donor. However, if the donor falls under any of the following circumstances, the donee shall be the taxpayer:1.The donor's whereabouts are unknown.2.The gift tax remains unpaid beyond the prescribed payment deadline stipulated by this Act, and there are no donor’s assets within the territory of the R.O.C. available for execution.3.The gift tax has not been assessed at the time of donor’s death.If there are two or more donees as stipulated in the preceding paragraph, the tax liability shall be borne proportionately by each donee based on the value of the gifted property, calculated in accordance with the provisions of this Act.
中文原文 遺產及贈與稅法第7條
贈與稅之納稅義務人為贈與人。
但贈與人有下列情形之一者，以受贈人為納稅義務人：
一、行蹤不明。
二、逾本法規定繳納期限尚未繳納，且在中華民國境內無財產可供執行。
三、死亡時贈與稅尚未核課。
依前項規定受贈人有二人以上者，應按受贈財產之價值比例，依本法規定計算之應納稅額，負納稅義務。
但贈與人有下列情形之一者，以受贈人為納稅義務人：
一、行蹤不明。
二、逾本法規定繳納期限尚未繳納，且在中華民國境內無財產可供執行。
三、死亡時贈與稅尚未核課。
依前項規定受贈人有二人以上者，應按受贈財產之價值比例，依本法規定計算之應納稅額，負納稅義務。