繼承問題 - 稅務

1.因父親過世後
已取得遺產稅免稅證明
接下來要辦理繼承
但是看到所需申辦文件
不知是否一定需要繼承者的印鑑證明??
是否需至戶政事務所辦理印鑑登記 印鑑證明
這部分每一繼承人皆須前往辦理嗎??
或是可由一人前往辦理??

2.因當初申報遺產稅時
有向戶政單位詢問
說申報遺產稅是需在六個月內內辦理
然後一年內需辦理繼承
但是最近要去辦理又看到
土地繼承需在六個月內內辦理
不知到哪個才是對的
土地繼承友寫說超過六個月要罰款
不知是否要負擔這部份的規費
父親因土地合建的關係
土地目前信託中
不知應如何辦理繼承才對

感謝大家^^

--
"I loved playing in New York and in front of you guys, but I know that it's
time to say goodbye," said Sampras.
"The slam record was something that was really important to me," said Sampras.
"I worked hard, I focused on it. Once I did it, I felt like it could have been
time to stop then. But I wanted to win one more. It was a tough year and a
half. To win last year felt great."

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