In the event that a decedent has left properties behind upon death, regardless of the taxable amount, the taxpayer shall fill out the estate tax declaration form and file the tax declaration with the competent taxation authority accordingly. Where the tax base calculation involves a deduction, exemption or exclusion, relevant documents of proof shall be attached.
For the purpose of gift tax declaration, the taxpayer shall fill out the gift tax declaration form and submit along with it all relevant documents of proof.

Where the decedent is declared dead by a court judgment, the period specified under Article 23 of the Act for estate tax declaration shall begin from the date such judgment is declared.

Where a final judgment has been adjudicated determining the property owned by the decedent after the death of the decedent, an estate tax return reporting the property left by the decedent shall be refiled by the taxpayer within six(6) months from the date of final judgment rendered by the court.

"Within a one-year period" referred to in Articles 19, 24 and 25 of the Act shall be calculated in the same calendar year.

Where the estate tax involves two (2) or more taxpayers, relevant tax declarations shall be filed jointly by all of the taxpayers or the legal representatives in the case of a minor or a person who has been placed under an interdiction with no capacity to make juridical acts. Tax declaration by one taxpayer on behalf of all taxpayers shall be deemed as a declaration by all.
The tax payment notice issued by the tax authority shall be delivered to the representative filing the tax declaration on behalf of all other taxpayers. Where the delivery cannot be made to said person, the notice can be delivered to other taxpayers instead.
The estate tax payable, late payment penalty, fines and the interest charges within the total taxable estate amount may still be executed upon the estate or the properties of the heirs confirmed by the delivery of the tax payment notice.