Xiao De and his wife Xiao Yi have two children. After thirty years of marriage, Xiao De worked outside to support the family financially, while Xiao Yi took care of the household and raised the children into adults. The family's finances were entirely managed by Xiao De. However, life is unpredictable, and Xiao De passed away unexpectedly due to a severe illness. Considering Xiao Yi's financial needs in her old age, their dutiful children, without Xiao Yi's consent, secretly claimed the remainder of the estate distribution under Article 1030-1 of the Civil Code and reported the inheritance tax to the tax authorities. Upon learning this, Xiao Yi was touched by her children's filial piety but also worried about their financial needs for establishing their own families. She refused to claim the right to the distribution of the remaining property, raising the question of how to file a supplementary inheritance tax report.

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Steps for Filing a Supplementary Inheritance Tax Report

1. Assess the total value of the estate: First, assess the total amount of the estate, including but not limited to real estate, stocks, bank deposits, etc.
2. Understand legal provisions: Confirm the conditions and deadlines for supplementary reporting according to the relevant provisions of the Inheritance and Gift Tax Act.
3. Prepare necessary documents: This includes the inheritance tax return, household registration transcript, family registry information, inheritance sequence table, etc.
4. Submit the supplementary report: Submit the relevant documents for supplementary inheritance tax reporting to the tax authorities along with copies of the original approval documents (approval notification, payment proof, or tax exemption certificate).
5. Pay the supplementary tax and interest: Pay the supplementary inheritance tax and corresponding interest as calculated by the tax authorities.

Legal Basis

According to Article 17-1 of the Inheritance and Gift Tax Act, the spouse of the deceased who claims the right to the distribution of the remaining property under Article 1030-1 of the Civil Code can deduct this from the total estate amount when reporting to the tax authorities. If the taxpayer does not pay the claimed amount to the spouse within one year from the day the tax payment certificate or tax exemption certificate is issued by the tax authorities, the tax authorities must collect the unpaid tax within five years from the day following the end of the aforementioned period.

Furthermore, Article 11-1 of the Enforcement Rules of the Inheritance and Gift Tax Act states: "For the spouse's remaining property distribution claim approved to be deducted from the total estate amount under the first paragraph of Article 17-1, if the taxpayer does not pay the claim amount to the deceased's spouse within the period specified in the second paragraph of the same article, except with special reasons approved by the competent tax authority for extension, the inheritance tax shall be levied according to law. The tax levied for this paragraph shall accrue interest from the day following the expiration of the original tax payment period until the day the notice for the supplementary inheritance tax payment is issued, based on the fixed interest rate of the one-year fixed deposit at the postal savings on January 1st of each year; for those originally exempt from tax, interest shall accrue from the day following the issuance of the tax exemption certificate."

Based on these regulations, if Xiao Yi refuses to claim the distribution of the remaining property and the taxpayer cannot pay the claimed amount to the spouse within one year from the issuance of the tax payment certificate or tax exemption certificate, except for extensions approved by the competent tax authority, the taxpayer should pay the supplementary inheritance tax with interest calculated from the day following the end of the original tax payment period until the day the supplementary inheritance tax payment notice is issued.

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