Q：
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Who should file a gift tax return?
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A：
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When a Taiwanese national who often resides in our country presents his property within or outside our country to others.
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When a Taiwanese national or a foreigner who often resides outside our country presents his property in our country to others.
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In the first 2 years before the act of gifting, although the donor voluntarily loses Chinese nationality, when he presents his property in or outside Taiwan to others.
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Q：
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According to the estate and gift tax law, what is meant by "habitual residence in my country" and "habitual residence outside my country"?
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A：
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Within 2 years before the act of gifting, have a domicile within the territory of the Republic of China, that is, a person with household registration.
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Those who do not have a domicile in the territory of the Republic of China but have a domicile and have lived and stayed in the territory of the Republic of China for more than 365 days in the 2 years prior to the donation, are considered as "habitual residence in the territory of my country". However, accepting employment from the Chinese government and having a specific period of residence in my country, regardless of the length of time, is not considered a regular residence in my country. The so-called "habitual residence outside our country" means that it does not belong to the situation mentioned above.
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Q：
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Who is the gift taxpayer?
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A：
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The taxpayer of the gift tax is the donor, but if the whereabouts of the donor is unknown, or the gift tax that should be paid has not been paid after the payment deadline, and there is no executable property in my country, or if the gift tax has not yet been assessed at the time of the donor's death, the recipient is the taxpayer.
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Q：
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When should I file a gift tax return?
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A：
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When the total value of property donated to others within the same year exceeds the specified gift tax exemption, the donor should declare gift tax to the competent tax collection authority in the place where the household registration is located within 30 days after the gift date. If there are justifiable reasons for not being able to declare on time, you should apply in writing to the tax collection agency for an extension of the notification within the specified time limit. The application for extension is limited to 3 months. However, if there is force majeure or other special reasons, the competent tax collection agency may consider the actual situation is approved to extend the time limit.
The "gift date" mentioned above refers to the date on which the gift contract is signed. If the house is built in the name of a minor, the date of obtaining the license for the use of the house shall be the date of gift; when the purchase of property by a minor, or the sale of property between relatives within the second degree of kinship, is regarded as a gift, the date of the contract of sale shall be the date of the contract. It is the date of donation; the date when the trust deed is stipulated and changed is the date of the occurrence of the donation.
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Q：
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Under what circumstances can the recipient file a gift tax declaration?
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A：
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The recipient is willing to declare and pay gift tax on behalf of the donor according to the court's definite judgment or settlement. If it is found that it is indeed a gift, the tax collection authority will accept the recipient's declaration and payment of tax.
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FAQ
