◎ lessee early termination of the lease of liquidated damages shall be incorporated into the sales tax levied on rental income
Treasury Taipei IRS said that after the business people rent, if the issues before the tenant to terminate the tenancy and charged a person, business person should open unified pay sales tax invoice report.
Description council, according to value-added and non-value-added sales tax law Article 16, paragraph 1 states:
"The first 14 set of sales, for the entire consideration received by the business people selling goods or services, including all fees charged by business people in the price of goods or services of an extra."; Where all costs and selling goods or services received by , shall be included in the sales calculations. Thus, business people after the rental housing, because the lessee early termination of the lease, according to the contract fee of liquidated damages, the price charged by the sales department of labor belong, should be incorporated into the rental income, in accordance with the provisions of the opening of the unified pay sales tax invoice report.
Reminded the council, according to a unified approach to the use of invoices Article 29 stipulates that the business person to obtain compensation or income have free use of free open unified invoice, the case was due to the income of non-operating income of the person selling goods or services, not the business tax classes Taxes range, so clear was given free open unified invoice, the case of business people and liquidated damages for breach of contract and received by the lessee, the price charged by the rental housing system belong to the different nature of both, business people should be handled in accordance with the foregoing, in order to avoid the occurrence of short underreporting and illegal sales of violations punished.
