The Property transfers by that heritage Exempt from tax Regardless of the amount of property that can be considered as causing unfairness in society Therefore, the inheritance tax act, BE 2559, has been enacted so that the state can proceed In taxation As appropriate from the inheritance of many worth to develop the country and improve the livelihood of the poor people By not affecting those who have inherited the right to live But there are still some legal issues that the author has noted about some of the inheritance tax Act BE 2559, which the author sees that there are still shortcomings and does not conform to the relevant theory of With taxes, especially tax matters related to inheritance matters By comparing with the inheritance tax laws that appear in foreign countries.