provisional administrator 中文意思是什麼
provisional administrator
解釋
臨時管理人- provisional : adj 假定的，暫時的，臨時的。 a provisional consent 假答應。 provisional charter 臨時執照[證書]。 ...
- administrator : n. 1. 管理人；理事；行政官員。2. 【法律】遺產管理人。3. 給藥人。4. 代管教區的牧師。n. -ship 管理人[行政官等]之職。
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Where certificate of payment or of exemption cannot be issued within a reasonable period of time, e. g. due to tracing of life time gifts, protracted negotiations on valuation of land or shares or where interest in a pre - deceased s estate is involved, the executor administrator can apply to the commissioner for provisional clearance papers upon production of satisfactory guarantee bank guarantee, equitable mortgage of properties, deposit of quoted shares, transfers of bank account balances as payment on account, etc. the executor administrator can then proceed with the application for the grant without delay
如本署未能于合理時間內發出繳付遺產稅證明書或豁免遺產稅證明書，例如：由於須追查死者生前的饋贈就土地或股票估值進行長時間的協商或涉及已故者生前的財產權益問題而引致延誤，如遺囑執行人遺產管理人能提供充足的保證銀行保證書衡平法上的物業按揭上市股票押存銀行戶口轉帳付稅等，可向遺產稅署署長申請臨時遺產稅清妥證明書，並可隨即進行申請辦理遺囑認證書，無須延誤。
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