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조세심판원 질의회신 | 2001-11-14 | 서일46014-10450 | 상증
Document Number

Western 46014-10450 ( November 14, 2001)

Items of Taxation

Certificates of merit

Journal

The amount of inheritance tax to be claimed for payment in kind shall not, in principle, exceed the amount of inheritance tax on the value of the real estate and securities which are the inherited property, and in this case, it does not include any property not subject to

Congress RESALS

(1) Under Article 73 of the Inheritance Tax and Gift Tax Act and Article 73 of the Enforcement Decree of the same Act, the amount of inheritance tax for which payment in kind may be requested shall not, in principle, exceed the amount of inheritance tax on the value of the real estate and securities which are the inherited property, and in this case, it shall not include the property excluded from the taxable amount of inheritance taxes under Article 16 of the same Act. (2) The inquiry of questions (Article 46014-309, October 13, 1999) is made. (3) The head of a tax office who has received an application for payment in kind within the period of inheritance tax return pursuant to Article 73 of the same Act shall determine and notify whether to grant the payment in kind or not within 14 days pursuant to Article 70 (3) of the Enforcement Decree of the same Act, and if not, it shall be deemed that the payment in kind has been permitted only for the amount of tax payable under Article 73 (1) of the same Enforcement Decree. (Article 73-4) The head of the tax office having jurisdiction over the place of tax payment may provide as security for payment in kind which does not exceed the value of inherited property.

Related statutes

[Payment in Kind] Article 73 of the Inheritance Tax and Gift Tax Act

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