estate of deceased person 中文意思是什麼
estate of deceased person
解釋
死者遺產-
An executor has the duty to handle the tax affairs of the deceased taxpayer, including the submission of tax returns, supplying information and settlement of tax bills that are payable and recoverable out of the deceased person s estate
?遺囑執行人須負責代已故納稅人處理有關稅務事宜，包括呈交報稅表，提供資料及從已故納稅人的遺產中繳付稅款。 -
The official solicitor ' s main duties are to act as guardian ad litem or next friend in legal proceedings for persons under disability of age or mental capacity, as representative of deceased persons ' estates for the purpose of legal proceedings, as official trustee and judicial trustee, to act as committee of the estate of mentally incapacitated persons, to represent any party in care or protection proceedings and to act on behalf of a person committed to prison for contempt who is unable or unwilling to apply on his own behalf for release
法定代表律師的主要職責如下：在法律程序中，擔任因年齡或智能理由缺乏自行訴訟能力者的訴訟監護人或訴訟保護人；以死者遺產代理人身分進行訴訟；擔任法定受?人及司法受?人；以精神上無行為能力的人的產業受?監管人身分行事；在與照顧或監護有關的訴訟中代表任何一方；以及代表因藐視法庭罪而入獄，但不能或不願自行申請省釋的人行事。 -
A issuing a confirmation notice exempting people dealing with a small estate made up of money not exceeding 50, 000 in aggregate value from the intermeddling provisions ; issuing a certificate for necessity for release of money to meet funeral expenses of the deceased person or maintenance of former dependants of the deceased person
甲就總額不多於50 ， 000元並全屬金錢的小額遺產的管理，發出確認通知書，給予處理該等小額遺產的人士豁免，使其不受有關擅自處理遺產的條文規限 -
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。 -
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。 -
Under the inland revenue ordinance, an executor of a deceased taxpayer includes administrator, other person administering the estate of a deceased person and a trustee acting under a trust created by the last will of the author of the trust
根據稅務條例， ?遺囑執行人包括已故納稅人的遺產管理人、管理死者遺產的其他人或根據信託創立人最後遺囑所設立的信託而行事的受託人。 -
To ensure that the family or dependents of the deceased in straits can meet funeral expenses or their own living expenses, the new ordinance amends the probate and administration ordinance. new provisions are added to empower the secretary for home affairs to authorize on application release of money from the deceased s bank account to meet funeral expenses or the maintenance of any person who was dependent on the deceased before his death and has an interest in the estate
為了確保死者家屬或遺屬能在缺乏金錢而又有急需的情況下得以處理死者的後事或維持遺屬的生活，新條例在遺囑認證及遺產管理條例加入條文，賦予民政事務局局長按申請授權從死者的銀行戶口發放款項，以支付死者的殮葬費用和應付死者生前受養而又在遺產中享有權益的人的生活開支 -
However, the monetary penalty imposed in the said circumstances will only be recovered as a debt due from and payable out of the deceased person s estate
不過，在這個情況下所徵收的罰款，只會以追討債項形式從已故納稅人的遺產中扣除。 -
To exempt from estate duty the moneys payable under the interests in a policy of insurance effected on the life of a deceased person.
規定凡根據就去世人士的壽命訂立的保險單而取得的款項及權益，可獲豁免繳交遺產稅。
分享友人