Civil Code Article 1179

Civil Code Article 1179Jan. 20, 2021
The functions of a manager for the property of the deceased are as follows: (1) To draw up an inventory of the property of the deceased; (2) To take such measures as are necessary for the preservation of the property of the deceased; (3) To request the court to give public notice in accordance with the procedure of public summons, fixing a period of time not less than one year and ordering the creditors and legatees of the deceased to make within such period a statement of their claims or a declaration as to whether they are willing to accept the legacies. Where the creditors and legatees of the deceased are already known to the manager, they shall be notified respectively; (4) To settle claims, and to deliver legacies; (5) To hand over the property in cases where the succession has been acknowledged by an heir or the property accrues to the Treasury. The manager shall draw up the inventory of the deceased's property provided in Subparagraph 1 of the preceding Paragraph within three months after coming into office. The settlement of claims under Subparagraph 4 shall precede the delivery of legacies. Where it is necessary for settling claims or delivering legacies, the manager may sell the deceased's property with the consent of the family council.

Civil Code Article 1179Jan. 20, 2021

The functions of a manager for the property of the deceased are as follows:
(1) To draw up an inventory of the property of the deceased;
(2) To take such measures as are necessary for the preservation of the property of the deceased;
(3) To request the court to give public notice in accordance with the procedure of public summons, fixing a period of time not less than one year and ordering the creditors and legatees of the deceased to make within such period a statement of their claims or a declaration as to whether they are willing to accept the legacies. Where the creditors and legatees of the deceased are already known to the manager, they shall be notified respectively;
(4) To settle claims, and to deliver legacies;
(5) To hand over the property in cases where the succession has been acknowledged by an heir or the property accrues to the Treasury.
The manager shall draw up the inventory of the deceased's property provided in Subparagraph 1 of the preceding Paragraph within three months after coming into office. The settlement of claims under Subparagraph 4 shall precede the delivery of legacies. Where it is necessary for settling claims or delivering legacies, the manager may sell the deceased's property with the consent of the family council.

Type	National Taxes	Municipal, County or City Taxes
Direct Taxes	Individual Income Tax Profit-Seeking Enterprise Income Tax Securities Transaction Tax Futures Transaction Tax Estate Tax Gift Tax	Deed Tax Land Value Tax Land Value Increment Tax House Tax Agricultural Land Tax
Indirect Taxes	Value-Added and Non-Value Added Business Tax Tobacco and Alcohol Tax Commodity Tax Custom Duties Specifically Selected Goods and Services Tax	Stamp Tax Vehicle License Tax Amusement Tax Special and Provisional Tax

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