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letters of administration 【法律】遺產管理委任狀。

letters of business

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。

“ apart from attracting or retaining capital to promote the development of hong kong s financial services industry , the proposed abolition of estate duty will also reduce the time taken for obtaining the grant of probate or letters of administration , thereby helping to ease cash - flow problems heirs to an estate currently face , particularly for operators of small and medium enterprises , “ the spokesman added 除了吸引或保留資金以推廣香港的金融業發展外,取消遺產稅亦會縮短遺產承繼人申請遺囑認證和遺產管理書以領取遺產的時間。這會有助紓緩他們現時所面對的資金周轉問題,特別是對經營中小企業的人士。

The successor should produce an original or certified copy of letters of administration or probate and surrender the duplicate of the old underlease . on approval by the secretary for the civil service , fsi section will prepare a new underlease and nomination and any other required documents for execution by the successor 公務員事務司局局長批準申請后,財政司司長法團事務組便會草擬一份新的分租租契、提名書、以及其他所需文件,供有關繼承人簽署。

Moreover , the abolition will reduce the time taken for obtaining the grant of probate or letters of administration , thereby helping to ease cash - flow problems that heirs to an estate currently face , particularly for the general public as well as operators of small and medium enterprises 另一方面,取消遺產稅亦有助縮短遺產認證程序所需的時間,有助紓緩遺產受益人現時所面對的資金周轉問題,惠及普羅大眾及中小企。

Generally speaking , heirs to estate have to go through the procedure of estate duty assessment before applying to the court for the granting of probate or letter of administration 現時,一般來說,遺產承繼人在向法院申請發出承辦文件以領取遺產前,均須經過評核遺產稅的程序。

Issued by the judiciary ) , it is necessary for the deceased s relatives to obtain an estate duty clearance before they can apply for a probate or letters of administration 小冊子) ,否則,死者親屬在申領遺囑認證書或遺產管理書之前,必須先領取遺產稅證明書。

Issued by the judiciary , it is necessary for the deceased s relatives to obtain an estate duty clearance before they can apply for a probate or letters of administration 小冊子,否則,死者親屬在申領遺囑認證書或遺產管理書之前,必須先領取遺產稅證明書。

Letter of administration 遺產管理書

Letters of administration 遺產管理委任書