Inheritance and gift tax is paid in six equal installments, in 3 years from the date of accrual and every year in May and November. For example, if the death occurred on January 1, 2021, and the taxpayer filed a statement in March, their payment will be in May and November. If the taxpayer makes a declaration in May, the installments start in November. After receiving the certificate of inheritance, taxpayers can submit a declaration electronically using the Revenue Administration's Interactive Tax Office, or by hand or mail to the tax office.