The Huwei Office, National Taxation Bureau of the Central Area, Ministry of Finance indicates that a son or daughter receiving gifts whose total value are not over 1 million NT dollars from their parents for the marriage are excluded from the total gift tax according to Article 20, paragraph 1, number 7 rule in the Law of Estate and Gift Tax.
The Office further indicates that marriage gifts received six months before and after the wedding are recognized as wedding gifts.
For any questions related to tax issues, please call our toll-free number at 0800-000321. We will be glad to serve you sincerely.
Contact person: Pi-Yueh, Liao
Department: Profit-seeking Enterprise Income Tax and Estate & Gift Tax Section, Huwei Office
Phone number: (05)6338571 ext. 103.