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Further Upgrade for Administrative Simplification and Service Facilitation Measures! The Estate Tax Returns Calculation Services Will Be Launched on January 1, 2022

National Taxation Bureau of Kaohsiung, Ministry of Finance explained that, to facilitate the filing of estate tax returns and expand the benefits of integrating interdisciplinary data, the ''estate tax returns calculation'' and ''filing period extension'' services will be offered to applications for inquiring about decedent's financial estates, if the estate tax case meets specific requirements, starting from January 1, 2022.

The Bureau explained that a single point of contact had been appointed by the national taxation bureau to provide information related to decedents' financial estates since September 1, 2021. To further upgrade administrative simplification and service facilitation measures, Ministry of Finance has promulgated ''Guidelines for Estate Tax Returns Calculation Services'' on December 20, 2021 and announced related tax returns calculation forms (hereinafter referred to as the calculation form). Taxpayers can file estate tax returns through the tax returns calculation service. The highlights thereof are as follows:

Item Contents
Applicable targets The taxpayer is the decedent's spouse or child who has a national ID number and has not waived the right of inheritance.
Applicability 1.The decedent is a citizen of the Republic of China (R.O.C) and resides in the R.O.C. continuously. 
2.The gross state is below NT$30 million and the decedent does not have estates excluded from gross state.
3.Type of estates: The estates shall be limited to the scope of real property, deposit, wrap account, e-payment account, registered prepaid card, fund, listed, OTC and emerging stock securities, short-term bill, insurance and vehicle; shall meet with related requirements.
4.Deduction: The deduction shall be limited to that for surviving spouse, children and parents; disabled heirs; outstanding debts of the decedent before his/her death; lands reserved for public facilities; and funeral expenses. It is also a must to meet with related requirements.
Application procedures 1.Application deadline: Within 6 months after the death of the decedent.
2.Application method: An online application can be made at ''eTax Portal, Ministry of Finance'' or at the counter of any national taxation bureau or municipal/local tax collection agency, together with the application for extending the filing period. 
Schedule check Go to the ''Estate Tax Returns Calculation'' zone of ''The e-Filing and Tax Payment Service of the Ministry of Finance'' and submit your inquiry with the ''serial number of the application form'' and ''decedent's national ID number'' ; or go to the counter of any national taxation bureau. 
Calculation form

1. National taxation bureau will, within 30 working days upon acceptance of your application, produce the following calculation forms and, according to the selection of the applicant or the agent thereof, send calculation forms by registered mail or e-mail download notification.
(1)Cases that are eligible for tax returns calculation services: Provide the ''Notification of Estate Tax Returns Calculation Services'' and ''Filing Confirmation Form”
(2)Cases that are not eligible for tax returns calculation services: Provide ''Notification of Ineligibility for Estate Tax Returns Calculation Services'' and ''List of Financial Estates for Estate Tax'' for the reference thereof. The applicant shall file the tax return by himself/herself accordingly.
2.The applicant may, within the tax return filing period, apply for reissuance at the counter of any national taxation bureau; or, within 90 calendar days from 30 working days after the application date, download it from the ''The e-Filing and Tax Payment Service of the Ministry of Finance''.

Filing confirmation 1.Online reply: Go to ''The e-Filing and Tax Payment Service of the Ministry of Finance'' to make online registration and reply confirmation 
2.Written reply: Fill in the filing confirmation form and submit it to the national taxation bureau, in where decedent's domicile is located, at the counter or by mail; or go to the nearby national taxation bureau for a collection service.

The Bureau reminded that, if the applicant found any estates that are not listed on tax return calculation notification (ex., estates in overseas, borrowing other's name for real estate registration determined by the court judgement, bearer negotiable certificate of deposit and so on), noticed any matters that should be adjusted accordingly, or was not eligible for tax returns calculation services, should file the tax return by himself/herself before the filing deadline as prescribed by the regulations.

Contact: Miss Huang, Head of the Second Examination Division
TEL:07-7256600  ext.7270
 

發布日期:2022-01-22 更新日期:2022-01-22