財政部民國112年12月26日台財稅字第11200696380號

修正「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」部分規定、「遺產稅申報稅額試算服務作業要點」第7點、第9點、第11點規定、「遺產稅跨局臨櫃申辦作業要點」第3點、第11點規定，自113年1月1日生效

MINISTRY OF FINANCE Order is hereby given, for the revision on partial provisions 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 Paragraph 7, 9 and 11 of "Operation Directions for the Service of Pre-Calculation of Estate Tax Returns" (former name: Directions for the Service of Pre-Calculation of Estate Tax Returns) and Paragraph 3 and 11 of "Operation Directions for Cross-district Declaration of Estate Tax" (revised directions shall be coming into force from 1st, January 2024)