| 1. | An account for the commissioner form ired 12
遗产呈报表ired表格第12号。 |
| 2. | Section 10 donation claim form
遗产呈报表 |
| 3. | Estate duty account
遗产呈报表 |
| 4. | As the estate duty affidavits have to be completed with all the proper solemnities i . e . under oath ,
因该等誓章遗产呈报表是宣誓文件，所以 |
| 5. | As the estate duty affidavits have to be completed with all the proper solemnities ( i . e . under oath ) ,
因该等誓章遗产呈报表是宣誓文件，所以 |
| 6. | If the delivery of an affidavit account is delayed beyond 12 months from the death , estate duty will be charged at twice the applicable rate
如在死者去世后超逾12个月仍未递交誓章遗产呈报表，本局则会按适用的税率徵收双倍遗产税。 |
| 7. | Therefore the surviving joint owner must file an account for the commissioner ired 12 to account for the estate duty in respect of the joint properties before a clearance can be obtained
因此，尚存的联名物主必须填报遗产呈报表ired表格第12号，表示负责该联名财产的遗产税，然后始可申请遗产税清妥证明书。 |
| 8. | Therefore the surviving joint owner must file an account for the commissioner ( ired 12 ) to account for the estate duty in respect of the joint properties before a clearance can be obtained
因此，尚存的联名物主必须填报遗产呈报表（ ired表格第12号） ，表示负责该联名财产的遗产税，然后始可申请遗产税清妥证明书。 |
| 9. | Within six months of the date of death of the deceased together with payment of the duty , if any . if the delivery of an affidavitaccount is delayed beyond 12 months from the death , estate duty will be charged at twice the applicable rate
如在死者去世后超逾12个月仍未递交誓章遗产呈报表，本局则会按适用的税率徵收双倍遗产税。 |
| 10. | Affidavits and accounts are required to be submitted to the estate duty office and duty thereon shall be due on the delivery thereof or on the expiration of six months from the death , whichever happens first
遗产申报誓章及遗产呈报表须交予遗产税署，而有关税款亦须于递交上述文件时或于死者去世日期起计6个月的限期内清缴以较早者为准。 |
