When a deceased person leaves behind a safe deposit box, heirs must follow a defined sequence of steps to access its contents and fulfill tax obligations. The process begins with submitting a formal request to the relevant financial institution, accompanied by proof of heirship and a copy of the death certificate. Once the bank verifies the heir’s identity, it provides access to the box, during which the heir must inventory the contents and obtain a written inventory list. Simultaneously, the heir is required to file an estate tax declaration with the tax authority, reporting the value of the inherited assets, including cash, securities, and other valuables stored in the box. The declaration must be filed within the statutory deadline, and any applicable estate tax must be paid promptly to avoid penalties. Supporting documents, such as valuation reports and proof of tax payment, must be retained for future audits. This procedure ensures transparent handling of inherited assets and proper tax compliance.