財政部民國111年6月30日台財稅字第11100611820號

修正「遺產稅申報稅額試算服務作業要點」部分規定、「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」、「遺產稅納稅義務人查詢被繼承人財產參考資料作業要點」第4點、第6點規定，自111年7月1日生效

MINISTRY OF FINANCE Order is hereby given, for the revision on partial provisions of "Directions for the Service of Pre-Calculation of Estate Tax Returns", the revision of "Operation Directions for Providing One-Step Service for Inquiry of the Financial Heritage Information of the Decedent Applicable to the Tax Collection Authorities" and the revision on Paragraph 4 and 6 of "Directions for Taxpayer of the Estate Tax Inquiring About the Property Information of the Decedent" (revised directions shall be taking into force from 1st, July 2022)