Q：
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How to calculate the amount that can be deducted if the inheritance tax is offset by the shares of listed companies in the inheritance?
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A：
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When the taxpayer applies to offset the inheritance tax with the stock of the listed company in the inheritance, the value of the inheritance tax is calculated based on the value of the stock. However, if the current price of the stock on the date of application for offsetting is lower than the current price on the date of the decedent's death, the amount of tax that can be offset is calculated based on the ratio of the value of the property to the value of the subject matter subject to taxation limit.
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Q：
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How to calculate the amount that can be deducted when the inheritance tax is offset by the reserved land of public facilities in the inheritance?
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A：
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When the taxpayer applies to offset the inheritance tax with the reserved land of public facilities in the inheritance, it is limited to the taxable amount calculated based on the ratio of the value of the reserved land of public facilities to the total amount of the inheritance, but it occurred before January 14, 2010 In cases of inheritance, or the reserved land of public facilities has been owned by the decedent before the designation or is only transferred to the decedent owner due to inheritance after the designation, the taxpayer can still offset the inheritance tax in full on the land. The calculation of the offset value of the reserved land for public facilities shall be based on the application date and shall be handled mutatis mutandis in accordance with the relevant inheritance or donated property valuation regulations.
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Q：
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How to apply for the estate tax certificate?
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A：
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After the taxpayer of the inheritance tax has paid off the tax payable, the penalty, the late payment fee, and the interest, he can obtain a payment certificate from the National Taxation Bureau with the receipt of the payment letter. If it is determined that there is no tax payable case, the Internal Revenue Service will issue a tax exemption certificate. For those who have special reasons that must be registered for the transfer of property rights before paying off the inheritance tax, they can submit a definite tax payment guarantee to the State Taxation Bureau and apply for a certificate of consent to the transfer. property, you can apply to the Internal Revenue Service for a certificate not included in the total estate.
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Q：
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What certificates are needed to register the property rights for inheriting the estate?
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A：
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The inheritance of the decedent should be registered with the estate tax payment certificate or tax exemption certificate issued by the National Taxation Bureau, or the certificate of consent to the transfer, or the certificate of not being included in the total amount of the estate.
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Q：
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What is the penalty for failing to declare inheritance tax within the prescribed time limit?
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A：
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If the taxpayer is required to declare inheritance tax according to the law but fails to complete the declaration within the prescribed time limit, in addition to the additional tax payment, a penalty of less than twice the approved tax payable will also be imposed. However, if the approved tax payable is below TWD60,000, no penalty will be imposed. If you voluntarily come to make up the declaration before being reported and investigated by the personnel designated by the Internal Revenue Service or the Ministry of Finance, in addition to the back tax, only the back tax plus interest will be levied There is no penalty.
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