用遺產管理人身份把物業出租,所得租金是否要繳交物業稅?

According to section 54 of the Inland Revenue Ordinance (‘IRO’), the executor of a deceased taxpayer’s estate is obliged to handle the deceased’s tax affairs. Section 2 of the IRO defines ‘executor’ as any executor, administrator, or other person administering the estate of a deceased person, and includes a trustee acting under a trust created by the last will of the author of the trust.
Property Tax must therefore has to be paid or to elect for this issue be assessed under the personal assessment of the deceased estate.