Enforcement Rules of the Estate and Gift Tax Act Article 47
If the properties surrendered for tax payment are lands or buildings, the competent tax authority shall identify all other payable but unpaid taxes attached thereto and require the payment of all such taxes concurrently.
中文原文 遺產及贈與稅法施行細則第47條
以土地或房屋抵繳應納稅款者，主管稽徵機關應查明該項土地或房屋應納未納之其他稅款同時抵繳。