Enforcement Rules of the Estate and Gift Tax Act Article 11-1

In case that the spouse of the decedent declares the right to claim for the distribution of the remaining property with the amount being approved as deduction from the gross amount of estate assets according to Paragraph 1 of Article 17-1 of the Act, and the taxpayer fails to pay the amount of the claim to the spouse of the decedent within the period provided by Paragraph 2 of the same Article, unless there is special reason approved by the tax authority to be postponed, the said taxpayer shall be levied estate tax according to the law.The estate tax referred to in the preceding paragraph shall be charged the daily interest accrued on the amount of such supplementary tax at the interest rate based on the fixed interest rate on January 1 of each year for a one-year time deposit of postal savings, for the period from the date following the original deadline for making the payment of such tax to the date said notice was issued demanding supplementary payment of tax; for cases originally approved of duty exemption, interest shall be accrued from the next date of tax exemption certificate issued by the competent tax authority.