財政部民國111年1月27日台財稅字第11000635560號

核釋「稅捐稽徵法」第23條第1項規定，依「遺產及贈與稅法」第7條第1項第2款規定以受贈人為納稅義務人課徵贈與稅之徵收期間起算日相關規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Paragraph 1 of Article 23 of \"Tax Collection Act\", which stipulates that the period of collection for the donee who shall be liable for payment of gift tax according to Subparagraph 2 of Paragraph 1 of Article 7 of \"Estate and Gift Tax Act\" shall commence from the date following the expiration date of the period for payment of the aforesaid tax