An estate tax return reporting the property left by the decedent shall be filed by the taxpayer with the competent tax authority at where the decedent had his/her household registration record within six (6) months from the date of death. In the case where the tax authority requests the court to appoint an estate administrator pursuant to Paragraph 2 of Article 6 herein, the six-month period shall begin from the date the court appoints an administrator.
An estate return reporting the property left by the decedent inside the ROC who was an ROC citizen but resided continuously outside the ROC or a non-ROC citizen shall be filed with the competent tax authority at where the ROC Central Government is located.

Except for gifts made as prescribed in Article 20 herein, a donor shall file a gift tax return with the competent tax authority within thirty (30) days from the date of a gratuitous transfer for gifts made during the calendar year in excess of the annual exemption.
A donor who is an ROC citizen and resides in the ROC continuously shall file the gift tax return with the competent tax authority at where the donor has his/her household registration record; a donor who is an ROC citizen but resides outside the ROC continuously or who is a non-ROC citizen shall file the gift tax return with the competent tax authority at where the ROC Central Government is located.

Except for charitable trusts prescribed in Article 20 herein, if the settlor has transferred property to the trust that is subject to gift tax as stipulated in Article 5-1 herein, the date of gift event shall be the date the trust deed is established or changed, and a gift tax return shall be filed in accordance with Paragraph 1 of Article 24.

Where the same donor makes two or more gifts in the same calendar year that are subject to filing gift tax return, all gifts made in the same calendar and tax paid shall be reported in the latest gift tax return.

Taxpayer of estate tax or gift tax may apply for an extension for filing tax return by submitting a written application supported with due causes prior to the lapse of the time limit prescribed in Articles 24, 24-1, and 25.
The aforesaid extension is limited to three months, or a period of time as approved by the tax authority in view of the actual situation in case of force majeure or other special circumstances.

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Upon learning the fact of death or receiving the death report on a person, the tax authority should issue a notice to file return enclosed with an Estate Tax Filing Form to taxpayer within one month, asking the taxpayer to file the return before a certain date, and send the taxpayer a reminder notice in ten days before the prescribed deadline, reminding the taxpayer of the consequence of filing the return late.
Taxpayer is not relieved of his/her filing obligation as provided herein even if he/she has not received the aforesaid notice from the tax authority.

The tax authority should, within two months from the date of receiving an estate or gift tax return, carry out investigation and valuation to determine tax due and issue a tax notice to the taxpayer, or request its superior agency for an extension before the aforesaid deadline if it is unable to complete the assessment in two months due to special circumstances.

The taxpayer of estate tax or gift tax shall, within two months from the date of receiving the tax notice, pay the tax due, and if necessary, may apply to the competent tax authority for an extension of two months before the prescribed deadline.
In cases where the estate tax or gift tax payable amounts to $300,000 or more, and the taxpayer has difficulty paying the full amount in cash, the taxpayer may apply to the competent tax authority before the prescribed payment deadline for payment by eighteen (18) installments with an interval of no more than two months between each installment.
In cases where payment by installments has been approved by the tax authority, interest on the balance due calculated at the fixed interest rate for the one-year term postal savings deposit shall accrue from the next day of the prescribed payment deadline to the date of each payment.When there is change in interest rate, the new interest rate shall apply.
In cases where the estate tax or gift tax payable amounts to $300,000 or more, and the taxpayer has difficulty paying the full amount in cash, he or she may apply for permission to pay the deficient part of the tax in full by surrendering the taxed property which is located in the ROC or other easily cashable or storable property which is owned by the taxpayer. In case the tax property is not easily cashable or storable in the ROC, or the prevailing value on the date of application is lower than that on the date of death or the date of gift, the amount of tax which may be offset by such property shall be limited to the ratio of its value to the value of the total assessed property.
The amended provisions as detailed in paragraphs 2, 3, and 4 shall apply to unsettled cases which occurred prior to the amendment of this Act on 12th January, 2009; provided, however, that if the provisions prior to the amendment are more favorable to the taxpayer(s), such provisions prior to the amendment shall apply.
The valuation of the surrendered property according to Paragraph 4 of this Article shall be prescribed by the Ministry of Finance.
Where the property for paying estate tax in kind is jointly owned in common by the heirs under the Paragraph 4, and that property is solely owned by the decedent or with others in co-ownership, the application for estate tax payment may be submitted by the consent of half of the heirs whose holding of entitled portion is more than half of the total, or when over two-thirds of the entitled portion of the heirs declare their consent in writing.It shall not apply to the Paragraph 3 of Article 828 of the Civil Code.

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Taxpayer of estate tax or gift tax who, in violation of Article 23 or 24 herein, fails to file the tax return as required before the prescribed deadline, or in violation of Article 26 herein, fails to apply for extension to file return, the competent tax authority should initiate investigation immediately, complete the investigation and determination of tax due within the time limit stipulated in Article 29 herein, and notify the taxpayer to pay tax pursuant to Article 30 herein.

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Subsequent to accepting the application for registration of death, the household registration office should immediately send a copy of the death registration certificate to the tax authority.

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If the tax authority discovers during investigation that the taxpayer evades estate or gift tax intentionally by fraudulent or other illicit means, it may ask the local judicial office with the description of course of event to conduct search, seizure or take other compulsory actions.

If the decedent had a safe box or deposits with a financial or trust institution before death, and the heir or interested party may, following the established legal procedure, open the safe box or withdraw the deposits after the death of the decedent, they shall notify in advance to meet with the tax authority for the opening or withdrawal so that the tax authority may take count and register the content of the safe box or the amount of deposits.

The competent tax authority should issue a tax payment certificate to the taxpayer of estate or gift tax after he/she has paid off the tax due as well as fines, delay penalty and interest, if any, or issue a tax exemption certificate if no tax is due. If, due to special reason, the taxpayer must transfer the title of a property before paying off the tax, he/she may apply to the tax authority for issuing a consent to transfer certificate with the provision of definitive guarantee for payment.
The tax authority should, if so requested by the taxpayer, issue an exclusion certificate for property excluded from gross estate pursuant to Article 16 herein or from total amount of gifts pursuant to Article 20 herein.

In cases where there are two or more heirs to an estate and some heirs have paid their share of estate tax as well as fine, delay penalty and interest, if any, such heirs may apply to the tax authority for issuing a consent to transfer certificate for the purpose of registering co-ownership by inheritance for a real property. Said real property registered as co-ownership may not be split, disposed, hypothecated or have rights transferred before all tax payable on the property is paid off.

When land administration, other government agency, or public or private enterprise records transfer of title of property due to inheritance or gift, it shall ask the applicant to present a photocopy of tax payment certificate, or tax exemption certificate, or exclusion from gross estate certificate, or exclusion from total amount of gifts issued by the competent tax authority, and turns down the request for recordation of title transfer if no such document is provided.