◎ The withholding agent fails to automatically repay withholding certificates should still be punished.
Treasury Taipei IRS says tax withholding agent Failing to Act 88 provisions buckle Take tax, before the investigation without prosecution and the tax authority to automatically fill withholding tax, Failing to declare the deadline is still withholding vouchers, shall in accordance with the Income Tax Act Section 114 paragraph 2 of Regulation Fixed penalties.
The council noted that, according to the Ministry of Finance on 19 December 77 Taiwan taxation No. 770 392 683 letter states: "Failing provision to deduct tax withholding agents, be adjusted in unedited report and the tax authority Before the investigation, and automatically make deduction plus accrued interest be paid, the solid can be withheld from the provisions of Failing Penalties; but their Failing Income Tax Law Article 92 deadline to declare the beginning of withholding vouchers or Jabber Automatic repay, should according to the same law Article 114, paragraph 2 shall be punished. "
The council, for example, the withholding agent A 100 year-Jun to rent Failing to deduct tax provisions Money, heir to 101 years automatically deduct withholding tax rate of 10%, and declared withholding vouchers, A monarch Failing due to limited reporting withholding penalties voucher acts, there is no provision to automatically repay impunity Applicable, A monarch Although automatic pay and repay withholding vouchers, according to the Income Tax Act Section 114 The provisions of paragraph 2, withholding tax should remain at 10% fines.
The council called withholding agents should pay income tax withholding of all kinds, should be in accordance with income Tax provisions of Article 88 to deduct tax and pay taxes in accordance with the provisions of Article 92 of the same law and declare buckle Free withholding payment voucher cum avoid punishment.
