| 1. | An affidavit for the commissioner form ired 1
遗产申报誓章ired表格第1号 |
| 2. | Estate duty is payable on delivery of an estate duty affidavit or account or within 6 months from the date of the deceased s death , whichever is the earlier
遗产税须在递交遗产申报誓章时缴纳（或在死者去世后6个月内缴纳，以较早者为准） 。 |
| 3. | No estate duty affidavits and accounts need to be filed and no estate duty clearance papers are needed for the application for a grant of representation in respect of deaths occurring on or after that date
随著取消遗产税，无须就该日或之后去世的人士的遗产递交遗产申报誓章或呈报表，或领取遗产税清妥证明书以申请遗产承办书。 |
| 4. | 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。 |
| 5. | 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） 。 |
| 6. | Where the executor does not know the amount of value of any property , he may state in the affidavit that such property exists and that , as soon as the amount or value is ascertained , he undertakes to pay the estate duty
如遗产执行人不清楚任何财产的价值，可于遗产申报誓章中注明该财产的存在，并承诺于财产的款额或价值确定后立即缴纳遗产税。 |
| 7. | Where the executor does not know the amount of value of any property , he may state in the affidavit that such property exists and that , as soon as the amount or value is ascertained , he undertakes to pay the estate duty
如遗产执行人不清楚任何财产的价值，可于遗产申报誓章中注明该财产的存在，并承诺于财产的款额或价值确定后立即缴纳遗产税。 |
| 8. | As estate duty is payable on delivery of an estate duty affidavit or account or within 6 months from the date of the deceased s death , whichever is the earlier , 1 , 676 million was received during the year in advance of the issue of formal assessments
由于遗产税须在递交遗产申报誓章时缴纳(或在死者去世后6个月内缴纳，以较早者为准) ，因此，本局于本年度在未发出正式评税前已先收到税款合共16 . 76亿元( |
| 9. | As estate duty is payable on delivery of an estate duty affidavit or account or within 6 months from the date of the deceased s death , whichever is the earlier , 1 . 147 billion was received during the year in advance of the issue of formal assessments
由于遗产税须在递交遗产申报誓章时缴纳（或在死者去世后6个月内缴纳，以较早者为准） ，因此，本局于本年度在未发出正式评税前已先收到税款合共11 . 47亿元( |
| 10. | Any person who intermeddles i . e . takes possession of or in any way administers any part of the estate of a deceased person or any part of the income of such estate without first delivering to the commissioner of estate duty the relevant affidavit account shall be liable to a penalty of 10 , 000 and to a further penalty equal to three times the amount of duty payable upon the whole estate of the deceased
任何人士如擅自处理死者的遗产即未先行向遗产税署署长递交有关遗产申报誓章遗产呈报表，而占有或以任何方式管理死者遗产的任何部分，或该遗产所得收益的任何部分，可被判罚款10 , 000 ，另加罚相等于死者遗下的全部财产所应缴税款3倍的罚款。 |
