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申辦物權登記遺產分割協議 應繳印花稅
Dec 9th 2014, 09:53

財政部表示，繼承人持遺產分割協議書，如包含不動產分割，向主管機關申請物權登記者，不動產分割部分屬印花稅法「典賣、讓受及分割不動產契據」，應按協議成立時價值的0.1%，貼用印花稅票。

財政部表示，不論其協議一筆土地由一人或數人繼承，均屬印花稅課稅範圍。

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