Estate duty is levied on property which passes on death. While the authority for the administration, assessment and collection of the tax is the Collector of Estate Duty, JPPH is responsible for valuing the landed property involved.
The material date of valuation is the date of death. As with stamp duty, any query on the valuation must be addressed directly to the Estate Duty Office with a copy to JPPH. Further to this, there is a right of appeal to the High Court.
The Estate Duty Enactment 1941 and various other Enactments relating to estate duty were repealed with effect from 1 November 1991. The Enactments however, remain in operation for cases where the date of death was before 1 November 1991.