中華民國102年5月21日星期二 May 21, 2013 Tue.
Press Releases Statements
How to file the individual tax in the taxable year of a deceased resident in Taiwan
(Dali) National Tax Administration of Central Taiwan Province, Ministry of Finance Datun Office indicates: In case an individual residing in the territory of the Republic of China dies in the taxable year, his or her taxable income occurred in the year of his or her death and in the previous year, except for the income of those who are exempted from filing an annual income tax return as provided in Article 71, shall be subject to the annual income tax return which shall be filed by the executors of the will, heirs or administrators of the estate within three months from the date of death of the decedent. In such a case, the executors of the will, heirs or administrators of the estate shall, on the basis of the total value of the estate, be responsible for all of the obligations concerning the tax return. However, in case the deceased is survived by his or her spouse who is an individual residing in the territory of the Republic of China, the spouse shall file the annual income tax return and make tax payment thereof in accordance with the provision of Article 71.
分 網： Taxation