| 1. | Estate duty office interpretation and practice notes 印花税署释义及执行指引 |
| 2. | Estate duty office inland revenue department 遗产税署 |
| 3. | Estate duty office 遗产税署 |
| 4. | The safe deposit box should not be opened nor any articles be removed from it after the death of the deceased without authority from the estate duty office 除获遗产税署批准外,任何人士均不应在死者去世后,自行开启保险箱或取去存放在内的任何物品。 |
| 5. | " the estate beneficiaries support unit will take over the relevant functions from the estate duty office of the inland revenue department in april , " a home affairs department spokesman said 民政事务总署发言人表示:遗产受益人支援组将于四月起,自税务局遗产税署接手相关的工作。 |
| 6. | Apart from reporting the income and settling the tax liabilities of the deceased taxpayer , usually the executor has to apply to the estate duty office for a certificate of receipt of estate duty or a certificate of exemption from estate duty ?遗嘱执行人除了要为已故纳税人申报收入清缴税款外,通常亦须向遗产税署申请 |
| 7. | A pamphlet on " how to apply for estate duty clearance " and a booklet entitled " probate registry " ( published by the judiciary ) can also be obtained from this department s estate duty office on 5f 如欲查询申请遗产税证书或遗产承办书手续,请向本局五楼遗产税署索取怎样申请遗产税证书及由司法机构印制的遗产承办处小册子。 |
| 8. | Affidavits and accounts are required to be submitted to the estate duty office and duty thereon shall be due on the delivery thereof or on the expiration of six months from the death , whichever happens first 遗产申报誓章及遗产呈报表须交予遗产税署,而有关税款亦须于递交上述文件时或于死者去世日期起计6个月的限期内清缴以较早者为准。 |
| 9. | Affidavits and accounts are required to be submitted to the estate duty office and duty thereon shall be due on the delivery thereof or on the expiration of six months from the death , whichever happens first 遗产申报誓章及遗产呈报表须交予遗产税署,而有关税款亦须于递交上述文件时或于死者去世日期起计6个月的限期内清缴(以较早者为准) 。 |