Tax payers have the right to require refund for overpaid taxes to tax authorities 32纳税人有向主管税务机关要求退还多缴的税款的权利。
4.
Any tax overpaid by the deceased taxpayer will be refunded but the tax refund cheque will not be released to the executor until a letter of indemnity has been provided to this department and the sanction of the estate duty office is in place 任何由已故纳税人生前多缴的税款都可获退还。由于退税是遗产的一部分，税务局曾要求?遗嘱执行人签署偿还税款保证书，并在取得遗产税署同意后才会发出退税。
