Enforcement Rules for the Act Governing Relations between Peoples of the Taiwan Area and the Mainland Area Article 60

A person of the Mainland Area who inherits the estate of a person of the Taiwan Area under Article 66 of the Act shall file for inheritance tax in accordance with the Estate and Gift Taxes Law; any person that is exempt from filing a tax return within the prescribed time period under Article 23 of the Estate and Gift Taxes Law shall, within two months from the date of the application of succession submitted to the court at the place of the deceased’s domicile, apply for an extension of the filing deadline, applying mutatis mutandis Article 26 of the Estate and Gift Taxes Law, provided that in case of inheritance involving other taxpayers outside the Mainland Area, the tax return shall still be filed in accordance with the Estate and Gift Taxes Law by taxpayers outside the Mainland Area.The filing of a tax return is exempt in cases where inheritance taxes for the estate in question have been filed by taxpayers outside the Mainland Area or checked and approved by the tax authorities.