The National Taxation Bureau of the Northern Area (NTBNA), Ministry of Finance states that, if the decedent leaves properties, the taxpayer shall file an estate tax return with the competent tax authority within six (6) months from the day following the date of the death.

    In addition, the NTBNA explains that taxpayer of estate tax may apply for an extension for filing tax return by submitting a written application supported with due causes prior to the lapse of the time limit. The aforesaid extension is limited to three months, or a period of time as approved by the tax authority in view of the actual situation in case of force majeure or other special circumstances.

    If you have any questions, please call the toll-free number 0800-000-321 to speak to a designated agent.