When bequeathing others with real estate, does it require remitting the special commodity and labor rendered tax?-National Taxation Bureau of the Northern Area

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When bequeathing others with real estate, does it require remitting the special commodity and labor rendered tax?

No. The special commodity and labor rendered tax is levied to real estate for sale with a holding period within 2 years, and since bequeathing is no a sale, it does not require remitting the special commodity and labor rendered tax.

Last updated：2019-10-07

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