財政部民國115年10月19日台財稅字第11500660840號

修正「遺產稅納稅義務人查詢被繼承人財產參考資料作業要點」、「稽徵機關單一窗口受理查詢被繼承人金融遺產資料作業要點」第2點規定、「遺產稅申報稅額試算服務作業要點」部分規定、「遺產稅跨局臨櫃申辦作業要點」第3點、第4點、第6點規定及「遺產及贈與稅電子申辦作業要點」第10點規定，自即日生效

MINISTRY OF FINANCE Order is hereby given, for the revision of "Operation Directions for Taxpayer of the Estate Tax Inquiring About the Property Information of the Decedent" (former name: Directions for Taxpayer of the Estate Tax Inquiring About the Property Information of the Decedent); for the revision on Paragraph 2 of "Operation Directions for Tax Collection Authorities to Provide One-Step Service for Inquiry of the Financial Heritage Information of the Decedent" (former name: Operation Directions for Providing One-Step Service for Inquiry of the Financial Heritage Information of the Decedent Applicable to the Tax Collection Authorities); for the revision on partial provisions of "Operation Directions for the Service of Pre-Calculation of Estate Tax Returns"; for the revision on Paragraph 3, 4 and 6 of "Operation Directions for Cross-District Declaration of Estate Tax"; for the revision on Paragraph 10 of "Operation Directions for Electronic Filing of Returns of Estate and Gift Tax" (former name: Operation Directions for Electronic-Filing Returns of Estate and Gift Tax) (revised directions come into force from 19th, October 2026)