財政部民國115年10月19日台財稅字第11500662810號

修正「遺產稅案件同意移轉證明書申請及核發作業要點」，自即日生效

MINISTRY OF FINANCE Order is hereby given, for the revision of "Operation Directions for Application for and Issuance of Certificate of Consent for Transfer in Estate Tax Cases" (former name: Directions for Application and Issuance of Estate Tax Transfer Agreement Certificate) (revised directions come into force from 19th, October 2026)