Q: My spouse, who is a new resident, has passed away and their household registration has been canceled. How should I file the estate tax?
A:
(I) For new residents holding a national ID card:
The heir (new resident or their children) should bring the national ID and a seal (if represented by someone else, a power of attorney, the representative's ID, and seal are required) to apply for the estate tax calculation service at the National Tax Bureau. The bureau will issue a "Reference List of Estate Tax Assets" for the deceased within 30 days of application.
★ Cases eligible for the tax calculation service:
The National Tax Bureau will mail the estate tax calculation notice and confirmation form by registered post. Taxpayers can verify and confirm online via (https://tax.nat.gov.tw) or submit the documents at a nearby tax office.
★ Cases not eligible for the tax calculation service:
The bureau will send a "Notice of Ineligibility for Estate Tax Calculation" and a "Reference List of Financial Estate Assets." The heir needs to complete an estate tax declaration form and submit it to the tax authority.New residents with a national ID card are eligible for the estate tax calculation service (Photo / from My e-Government website)
(II) For new residents without a national ID card (ineligible for tax calculation service):
★ The new resident should bring their residence permit and seal to apply for the "Reference List of Estate Tax Assets" and "Reference List of Financial Estate Assets" from the National Tax Bureau. The bureau will send the documents within 30 days after receiving the application.
★ The heir will need to complete the estate tax declaration form and submit it to the tax authority.
★After receiving the aforementioned reference list, the heir must fill out a separate inheritance tax declaration form and submit it to the national tax collection authority.