The Southern District National Taxation Bureau of the Ministry of Finance stated that in order to facilitate the public in declaring estate tax, the Ministry of Finance has been providing the "Estate Tax Declaration Tax Amount Estimation Service" since 2012. For estate tax cases that meet certain conditions, a tax amount estimation notice is provided. Once the public confirms that the estimation content is correct and responds, the estate tax declaration is completed, eliminating the tedious procedures of running around to various financial institutions or competent authorities to apply for and attach relevant supporting documents, which is time-saving and convenient.
The bureau explained that if the deceased is a citizen of the Republic of China who has a permanent residence in the Republic of China and has an ID card number, and the total amount of his estate is less than NT$35 million and meets certain conditions, and his spouse and children have ID card numbers and have not abandoned the inheritance, they can apply for the trial calculation service within 6 months from the date of the deceased's death. In addition to applying at the counter, you can also apply online. Just use the natural person certificate of the deceased's spouse or children, a registered health insurance card, a mobile natural person certificate, a mobile phone authentication or an electronic certificate approved by the Ministry of Finance to go to the Ministry of Finance's electronic filing and tax payment service website ( https://tax.nat.gov.tw ) The estate tax declaration tax amount trial calculation service area (hereinafter referred to as the tax trial area), follow the following 3 steps in sequence, and you can easily complete the estate tax declaration.
1. "Online Application": Click "Online application to check the deceased's property, financial inheritance, gifts within two years before death, income information and apply for applicable tax calculation service", log in and fill in the application information, and select "self-download online" as the information collection method.
2. "Download the tax calculation notice": Within 90 days from the 30th day after the online application, go to the tax calculation area of the service website to download the tax calculation notice. If you are not eligible for the tax calculation service, you will also be provided with a list of the deceased's property and a reference list of financial estates for reference in declaring estate tax.
3. "Online Login, Reply and Confirm": After verifying the contents of the tax calculation notice, go to the tax calculation area of the service website to log in online and reply to confirm, and the estate tax declaration will be completed.
The bureau reminds that if the case does not meet the requirements of the tax calculation service or the heirs have property other than those listed in the tax calculation notice and need to declare the estate tax themselves, the spouse or children of the heirs can go to the Ministry of Finance's electronic tax declaration and payment service website ( https://tax.nat.gov.tw ) estate tax electronic application system, use the aforementioned certificates to download and import the property information on the heirs' property reference list and financial estate list, without having to enter each item one by one. They only need to add the property outside the list and upload relevant supporting documents to complete the declaration, which is quick and convenient without having to go out.
Contact person for press release: Mr. Huang, Inheritance Tax Section, 06-2223111 ext. 8066
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