FAQOverpayment of Inheritance Tax
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Should the heir collect the tax overpaid by the decedent due to the labor pension during his lifetime, should he be levied inheritance tax? |
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Before the implementation of Article 125-1 of the revised Income Tax Law, the taxpayer died and his heirs shall receive the decedent's lifetime tax in accordance with the "Key Points for Reimbursement of Labor Pensions and Other Income Overpaid Taxes by the State Taxation Bureaus of the Ministry of Finance and Regions" The overpaid tax does not belong to the property left by the decedent at the time of death as stipulated in Article 1 of the Inheritance and Gift Tax Act, and is not subject to additional inheritance tax in accordance with the provisions of the Act.
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Is the estate tax levied on the expropriated land within the scope of the New Urban Designated District Plan? |
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How to apply for the collection agency to jointly open the safe deposit box leased by the decedent? |
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Before the decedent dies, rent a safe deposit box from a financial institution or a trust company. After the decedent dies, heirs or interested parties can open the decedent’s safe deposit box according to legal procedures, but they must first negotiate with the leasing unit for formalities and Date, and one week before the decision to open the safe deposit box, prepare the decedent's account cancellation information and the heir's current household registration information, and apply in writing for the tax authority to send personnel to check and register at the same time. If there is no tax authority. It will be handled together, and the box cannot be opened according to the regulations. |
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Should the pension received by the employee in accordance with the Labor Pension Act be levied inheritance tax? |
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According to the Labor Pension Regulations, the retirement pension of the labor individual pension account is the amount and fruits contributed by the employer for the labor and the labor itself over the years and belongs to the labor individual. Article 1 of the tax law stipulates that inheritance tax shall be levied on the total amount of inheritance. |
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According to the Regulations on the Reconstruction of Old Dependent Villages of the National Army, how is the estate tax levied on the death of the original family members who enjoy the rights and interests of purchasing a family home or assisting in the purchase of a house? |
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According to Article 5, Item 1, of the Regulations on the Reconstruction of Old Dependent Villages of the National Army, the original family members have the right to purchase the family home or assist in the purchase of the house. In principle, it should not be used as the subject of inheritance or disposition. Therefore, when the original family member dies, the rights and interests do not belong to the scope of their estate and are not subject to inheritance tax. After the original family member chooses to purchase the family house and signs a sales contract with the competent authority, if he dies before the transfer registration of the family house ownership, the leftover right to request the registration of the transfer of the family house shall still be subject to inheritance tax; If the dependent household chooses to receive the assisted house purchase payment and dies after receiving the assisted house purchase payment, inheritance tax shall be levied on the amount of the assisted house purchase payment left behind. |
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