estate duty commissioner 中文意思是什麼

estate duty commissioner 解釋
遺產稅署署長
  • estate : n 1 財產；遺產；房地產。2 〈古語〉身分，地位；家產。3 生活狀況；等級；集團；情況，狀態。4 財產權...
  • duty : n 1 義務，本份；責任；職責，職務，職能。2 忠節，孝順；恭敬，尊敬，敬意；義，誼。3 稅，關稅；【機...
  • commissioner : n. 1. （官廳委任的）專員委員；特派員。2. （稅務等的）督察（官）。3. （某些地方或機構的）長官。
  1. No probate or letters of administration shall be issued by the court until the commissioner shall have certified in writing that the estate duty payable by the executor upon the estate in respect of which probate or letters of administration is sought has been paid or that he has allowed payment thereof to be postponed, or that no estate duty is payable in respect of the estate

    法院不會發出任何遺囑認證或遺產管理書，直至遺產稅署署長以書面證實遺囑執行人已清繳有關正在申領遺囑認證或遺產管理書的遺產所應繳付的遺產稅款，或署長已批準遺囑執行人延期繳納有關稅款，又或該筆遺產無須繳付任何遺產稅款。
  2. Estate duty commissioner

    遺產稅署署長
  3. The commissioner of inland revenue, who also holds the statutory appointments of collector of stamp revenue and estate duty commissioner, is responsible for the administration of the following ordinances and the rules and regulations made under these ordinances

    負責執行的條例稅務局局長同時獲法定委任為印花稅署署長及遺產稅署署長，負責執行下列條例及根據該等條例制定的規則及規例。
  4. The commissioner of inland revenue, who also holds the statutory appointments of collector of stamp revenue and estate duty commissioner, is responsible for the administration of the following ordinances and the rules and regulations introduced under the provisions of these ordinances

    負責執行的條例稅務局局長同時獲法定委任為印花稅署署長及遺產稅署署長，負責執行下列條例及根據該等條例引伸的規例及規定。
  5. 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

    任何人士如擅自處理死者的遺產即未先行向遺產稅署署長遞交有關遺產申報誓章遺產呈報表，而佔有或以任何方式管理死者遺產的任何部分，或該遺產所得收益的任何部分，可被判罰款10 ， 000 ，另加罰相等於死者遺下的全部財產所應繳稅款3倍的罰款。
  6. 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 affidavitaccount ) 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

    任何人士如擅自處理死者的遺產（即未先行向遺產稅署署長遞交有關遺產申報誓章遺產呈報表，而佔有或以任何方式管理死者遺產的任何部分，或該遺產所得收益的任何部分） ，可被判罰款$ 10 ， 000 ，另加罰相等於死者遺下的全部財產所應繳稅款3倍的罰款。
  7. At present the commissioner of inland revenue performs her functions and carries out the related administrative arrangements under the estate duty ordinance through the estate duty office. many of these are similar to the new powers of the secretary for home affairs

    現時，稅務局局長通過轄下遺產稅署執行她在遺產稅條例下的各項職能，包括相關的行政安排，其中不少都與建議賦予民政事務局局長的新職能相類。
  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，尚存的聯名物主必須填報遺產呈報表ired表格第12號，表示負責該聯名財產的遺產稅，然後始可申請遺產稅清妥證明書。
  9. 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，尚存的聯名物主必須填報遺產呈報表（ ired表格第12號） ，表示負責該聯名財產的遺產稅，然後始可申請遺產稅清妥證明書。
  10. Commissioner of estate duty

    遺產稅署署長
  11. Estate duty ordinance cap 111 application to the commissioner for an exemption or duty paid certificate in respect of a second grant i. r. e. d

    致遺產稅局長申請書就有關承辦遺產第二許可證一事，請求發給遺產稅豁免清繳證明書
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