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搜尋結果
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財政部電子申報繳稅服務網 (國稅) 地方稅網路申報作業 (另開連結視窗) 小規模營業人導入行動支付專區 (連結至財政部北區國稅局) 稅捐稽徵法修正專區 (連結至財政部南區國稅局) 單一窗口查詢金融遺產暨遺產稅申報稅額試算服務專區 (連結至財政部臺北國稅局)
2024年4月3日 · 一、房屋稅:本市受災戶得依房屋稅條例第15條規定,於災害發生之日起30日內,向稅捐處申請減免房屋稅。 房屋毀損面積3成以上不及5成者,房屋稅減半徵收;毀損面積5成以上,必須修復始能使用者,免徵房屋稅。 二、地價稅:依土地稅減免規則第12條規定,因山崩、地陷、流失、沙壓等環境限制及技術上無法使用之土地,地價稅全免。 本市受災土地之所有權人或典權人,得於事實發生之日起30日內向稅捐處提出申請。 三、使用牌照稅:汽車、機車(151cc以上)震災受損需修復始能使用,或因震災受損無法再使用,向監理單位辦理報停或報廢手續者,得自災害發生之日起1個月內,檢具監理單位核發之證明文件,向稅捐處申請退還自災害發生日起已繳納之使用牌照稅。
2024年4月3日 · 宜蘭縣政府財政稅務局表示,為更便利民眾繳稅,財政部自112年11月1日起已開放地方稅之房屋稅、地價稅、使用牌照稅逾期30日內之稅單可在網路繳稅服務網站線上繳稅 (網址: https://paytax.nat.gov.tw/ )。 該局進一步說明,逾期稅單原僅能至代收稅款金融機構臨櫃繳納,自即日起網路繳稅服務網站提供自動加計滯納金功能,民眾只要選擇以信用卡、晶片金融卡或活期 (儲蓄)存款帳戶就能完成線上繳納。 另目前只限定房屋稅、地價稅、使用牌照稅等三種稅目、且須在逾繳納期間30日內的稅單才適用,其他稅目或逾期30日以上的稅單,因繳納期間非固定或已移行政執行,致無法適用,敬請民眾特別注意。
4 天前 · 高雄市稅捐稽徵處表示,「先購後售」重購自用住宅用地申請退還土地增值稅,須符合於購地時已持有自用住宅用地為前提,特別提醒民眾要注意地上房屋之戶籍設立及使用情形。 該處指出,近來有民眾因換屋需求,另行購買他處自用住宅,於2年內再出售原持有之住宅土地後,向該處申請退還已繳納土地增值稅,但因購買土地時,原持有土地之地上房屋一年內並無土地所有權人本人或其配偶、直系親屬設籍,雖然在出售前補辦遷入戶籍,仍不符合重購自用住宅用地退還土地增值稅之規定,以致喪失了節稅的權益。
- Alien Individual Income Tax and The Period of Residence
- Income from Sources in The R.O.C.
- Computation of Residence
- Determination of Income
- When Tax Payment Is Due
- Tax Services
- Filing Individual Income Tax Return Online
- The Papers and Documents to Be Submitted When Filing Individual Income Tax
- Scope of Exemptions
- Deduction For Investing in Innovative Startups
For any alien having income from sources in the Republic of China (R.O.C.), individual income tax shall be levied on the income derived from such sources in accordance with the Income Tax Act of the R.O.C. Alien taxpayers can be categorized as “Non-Residents of the R.O.C.” and “Residents of the R.O.C.” based on their length of stay. The different w...
The following categories are considered income from sources in the R.O.C. (1) Dividends distributed by companies incorporated and registered in accordance with the Company Law of the R.O.C. and by foreign companies authorized by the Government of the R.O.C. to operate within the R.O.C. (2) Profits distributed by profit-seeking enterprises organized...
The computation of an alien’s period of residence in the R.O.C. is based on the dates stamped on his/her passport or the Certificate of Entry and Exit Dates issued by the National Immigration Agency, Ministry of the Interior (excluding the date of arrival and including the date of departure). If an alien enters and exits this country a number of ti...
For an alien who remains in the R.O.C. within one taxable year: (1) Not more than 90 days: A. The income tax shall be withheld at the income sources or declared and taxed in accordance with the withholding rate. B. The income tax shall be exempted form income derived from employer(s) outside the R.O.C. (2) More than 90 days: A. The income derived w...
The tax payment due is different for aliens staying for different lengths of time in the R.O.C. (1) For an individual staying in the R.O.C. for not more than 90 days, the income tax payable shall be withheld directly at the time of payment by the withholder in accordance with the withholding rate. However, in the case that an individual has sole or...
(1) An alien shall file his/her individual income tax return to the competent tax collection authority, which has jurisdiction to the location of the address given on his/her Alien Resident Certificate. (2) An alien, who stays in Taipei City, shall file his/her tax return at the Foreign Taxpayer Service Section, National Taxation Bureau of Taipei, ...
Any alien (excluding Mainland Chinese) with a valid resident certificate and ARC No. issued by the National Immigration Agency may file an individual income tax return online for the year 2022 from May 1st, 2023 to May 31st, 2023. After downloading the electronic tax-filing program at https://tax.nat.gov.tw, taxpayers canlog into the system via an ...
A valid passport, tax withholding statement, dividend statement, certificate of residence, and certificate of earnings paid abroad for services rendered in the R.O.C. are basic data. Furthermore, if a taxpayer with special qualifications seeks to apply for tax exemptions or deductions, the proper documents of evidence should be submitted to the tax...
The following categories of income can be exempted by submitting the necessary documents: (1) Scholarships and subsidies granted by governments of the R.O.C. or foreign governments; international institutions; educational, cultural, and scientific research organizations or associations; and other public or private organizations for the encouragemen...
For an individual, who invests at least NT$1 million in cash in one year in R.O.C.'s innovative startups which have been incorporated for less than 2 years and identified by the central authority in charge of relevant enterprises as high- risk innovative startups, and acquires and holds the new shares issued by the company for 2 years, up to 50 per...
2024年4月3日 · 最新消息. 臺灣東部海域地震造成災害損失,基隆市稅務局稅務主動減免,協助民眾申辦. 更新日期:113-04-03. 發佈單位:基隆市稅務局. 今日 (4/3)臺灣東部海域發生芮氏規模7.2有感強震,基隆市義一路及信四路口發生3間房屋梁柱震歪,磚柱及磚牆砸落事件,基隆市稅務局已主動辦理相關房屋稅減免。 稅務局提醒民眾,如房屋、土地、車輛等遭受損失,請記得先拍照存證,並檢附相關損失文件,於災害發生後30日內 (1個月內)提出申請,稅務局將協助受災戶辦理租稅減免。 關於房屋、土地、車輛災損減免稅捐相關規定如下: 一、地價稅:土地因山崩、地陷、流失、沙壓等環境限制及技術上無法使用之土地,地價稅全免。 受災土地之所有權人或典權人,請於災害發生後30日內提出申請。
2024年4月3日 · 最新消息. 地牛翻身若釀災 災害損失可減免. 更新日期:113-04-03. 發佈單位:新竹市稅務局. 全台有感地震嚇壞了大家,新竹市稅務局提醒市民朋友,如因地震造成土地、房屋或車輛等財產損失,可檢附損失清單、維修估價單及相片,於災害發生之日起30日內,向稅務局申請減免稅捐。 新竹市稅務局表示,如房屋因地震受災,毀損面積3成以上不及5成者,房屋稅減半徵收;5成以上,必須修復始能使用者,房屋稅全免。 如經派員現場勘查認定者,得免檢附有關證明文件。 若土地有因山崩、地陷、流失、沙壓等環境限制及技術上無法使用者,地價稅全免。