财政部民国112年12月26日台财税字第11200696380号

修正「稽徵机关单一窗口受理查询被继承人金融遗产资料作业要点」部分规定、「遗产税申报税额试算服务作业要点」第7点、第9点、第11点规定、「遗产税跨局临柜申办作业要点」第3点、第11点规定，自113年1月1日生效

MINISTRY OF FINANCE Order is hereby given, for the revision on partial provisions of \"Operation Directions for Providing One-step Service for Inquiry of the Financial Heritage Information of the Decedent Applicable to the Tax Collection Authorities\" and Paragraph 7, 9 and 11 of \"Operation Directions for the Service of Pre-Calculation of Estate Tax Returns\" (former name: Directions for the Service of Pre-Calculation of Estate Tax Returns) and Paragraph 3 and 11 of \"Operation Directions for Cross-district Declaration of Estate Tax\" (revised directions shall be coming into force from 1st, January 2024)