Q：
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When should inheritance tax be filed?
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A：
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If the deceased has left property when he dies, the taxpayer should file an inheritance tax declaration within 6 months from the date of the deceased's death. Prepare the deceased’s removal information, the heir’s current household registration information, and if there is a selected executor, prepare a legal copy of the will, and apply in writing to the tax authority for an extension of the declaration. The extension period is limited to 3 months. Under the circumstance of force majeure, it is impossible to file within the extended time limit due to other special reasons, the taxpayer shall declare in detail the reasons for not being able to file on time.
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If the deceased is subject to a declaration of death, the filing period shall be counted from the day the court decides to declare his death.
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If the estate administrator appointed by the court declares, the declaration shall be made within 6 months from the date when the court appoints the estate administrator; if there are justifiable reasons for failing to declare within the above-mentioned period, the declaration shall be made in accordance with Article 26 of the Estate and Gift Tax Act. Those who apply for an extension of the notification period according to the regulations, and who have applied to the court to go through the procedures for public notification within the notification period or the extended notification period, are allowed to extend the notification within one month after the expiration of the public notification period.
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After the death of the heir, the property has been determined by the court to belong to him, and the taxpayer of inheritance tax shall declare the inheritance tax within six months from the date of determination of the judgment.
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Q：
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If the decedent died before June 14, 1949, is he required to file inheritance tax?
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A：
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Inheritance tax cases who died before June 14, 1949 are exempted from inheritance tax and declaration of inheritance tax. There is no need to attach a certificate related to inheritance tax when applying for inheritance registration.
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Q：
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How to declare inheritance tax cases that are overdue for the inspection period and collection period?
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A：
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For estate tax cases that have exceeded the period of review or collection, the taxpayer can still file a declaration with the taxation authority at the place where the deceased’s household registration is located at the time of his death, and the collection authority will then issue a certificate of overdue collection period or the overdue collection period. A certificate for the taxpayer to handle the transfer registration.
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Q：
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How to fill in the heritage land?
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A：
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This question is divided into the following items:
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Land location: fill in the county, township, section, subsection, and land number.
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Check the current status of the land: You should check the nature of the land, such as agricultural land, check the agricultural land, such as the reserved land for public facilities, and check the reserved land for public facilities.
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Area: Fill in the entire area of the land, and the unit is square meters.
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Present value of the announcement: Please fill in the present value of the announcement per square meter on the starting date of the inheritance.
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Shares: Please fill in the proportion of ownership, for example, please fill in the word "full" if you own it alone.
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Q：
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How to fill in the declaration of heritage houses?
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A：
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This question is explained in the following categories:
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The house number is the detailed address of the house.
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Tax registration number: Fill in according to the records on the house tax bill. Generally, the tax registration number is 11 digits.
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Shareholding: Please fill in the ownership ratio. If it is owned separately, please fill in the word "full".
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Inheritance value: Please fill in the standard price of the house on the date of death of the decedent.
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FAQ
