1.The amount of Payable Tax shall be paid in cases of death as follows: a.For the Payable Tax of a natural Person prior to the date of his death, the Tax amount shall be paid from the elements of the estate or of the income generated from such estate before payout to the heirs or legatees. b.If, after the estate is apportioned, it is founds out there is an outstanding Payable Tax, the heirs and the legatees shall be held liable within their respective shares for payment the Payable Tax, unless a certificate of discharge has been obtained from FTA for the estate representative or any heir. 2.The Payable Tax and the Administrative Fines of the Taxable Person who is incapacitated or with reduced capacity, missing, lost or of unknown domicile and the like shall be paid by his legal representative from assets and property of the Taxable Person, subject to the legislation in force in this regard.
Interpretation and application must be checked against the official text and current version.