Enforcement Rules of the Estate and Gift Tax Act Article 53
Where the estate or gift tax payment certificate has been issued by the taxation authority, any stakeholder may apply for the issuance of a copy of said certificate. The same shall apply to the re-issuance of estate or gift tax exemption certificate, transfer agreement certificate, estate tax exclusion certificate, and gift tax exclusion certificate.
中文原文 遺產及贈與稅法施行細則第53條
經稽徵機關核發遺產稅或贈與稅繳清證明書後，得經利害關係人申請核發副本。
其申請補發遺產稅或贈與稅免稅證明書、同意移轉證明書、不計入遺產總額證明書、或不計入贈與總額證明書者，亦同。
其申請補發遺產稅或贈與稅免稅證明書、同意移轉證明書、不計入遺產總額證明書、或不計入贈與總額證明書者，亦同。