Letters of administration：

Legal document issued by a court that shows an administrator’s legal right to take control of assets in the deceased person’s name. Used when the deceased died without a will，翻译为“遗产管理证书（一般用于死者无遗嘱的情况下）”。

法院签发的遗产管理委托书用来证明遗产管理人（administrator）的职位。

遗产管理人（administrator）即由法院任命以管理无遗嘱死亡之人的遗产之人。

遗产管理中所产生的费用（administration expenses）可依法从遗产总额中扣除。

参考双语例句：

The Company may in respect of the registration of any probate, letters of administration, certificate of marriage or death, power of attorney, stop notice, order of court or other document relating to or affecting the title to any share charge a fee not exceeding, in the case of any share capital listed on a stock exchange in Hong Kong, two Hong Kong dollars or such greater sum as such stock exchange may from time to time permit and, in the case of any other share capital, such reasonable sum as the Board may from time to time determine.

有关任何遗嘱认证、遗产管理书、 结婚 证或死亡证、授权书、停止通知书、 法庭命令或其他涉及或影响任何股份所有权之文件的註册，如该有关股本於香 港的交易所上市，本公司所得收取任何超过港币两元或任何相关交易所不时规定金额上限的费用，或如属其他股本類别，则为董事会不时认为合理的收费。

Other amendments introduced by the Bill include abolition of the fees for grants of probate or letters of administration or resealing of such grants, time restriction of assessment or additional assessment of liability to tax of the executor of a deceased taxpayer, and provision of information by the Probate Registry of the High Court to the Commissioner.

条例草案提出的其他修订包括取消申请遗嘱认证授予 书 或遗产管理书或将该等 授予书再加盖印章的费用、限制就已故纳税人的遗 嘱执行人缴付税款的法律责任进行评税或补加评税的时间，以及规定 高等法院遗產承办处须向税务局局长提供资料。

Members have questioned the justifications for imposing the three-year period for raising assessment and the position if no application for grant of probate or letters of administration is made within the three-year period.

委员质疑限定在所指的3年期限内必须作出评税的理据，假如在所指的3年期限内没有收到遗嘱认证书或遗产管理书申请，情况将会如何。