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不動產贈與及遺產登記 即日起免附紙本稅單證明書

藍雀新傳媒/ 2023.10.01 16:11
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(上圖 一心不亂往生極樂 示意圖)

記者許永傳台北報導

便民服務再升級!內政部長林右昌今(1)日表示,為落實政府數位化服務轉型,以及簡化申辦地政業務需檢附的文件,即日起,民眾申報遺產稅或贈與稅後,向地政事務所申辦不動產繼承或贈與登記時,不用再檢附紙本遺產稅或贈與稅相關證明書,地政事務所可直接線上查驗,提供民眾更便利的服務。

林右昌說明,依遺產及贈與稅法規定,民眾必須先申報遺產稅或贈與稅,並經國稅局核發繳清、免稅或不計入總額等證明書後,才能向地政事務所申請不動產繼承或贈與登記。

為提供簡政便民服務,自今(112)年10月1日起,申辦不動產繼承或贈與登記時,民眾只要提供國稅局核發前述證明書右上方的「案號」,地政事務所即可透過內部系統線上查驗證明書電子檔等資料,以替代原本應檢附的紙本文件

林右昌指出,內政部近年持續與財政部合作,建置地政機關與稅捐機關間網路連線,去(111)年7月已經推行土地增值稅、契稅等完稅文件的線上查驗,即日起再擴大至遺產稅、贈與稅,歡迎民眾多加利用,相關資訊可向當地地政或稅捐、國稅機關洽詢。

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