◎ Withholding agent fails to automatically repay withholding certificates should still be punished.
Treasury Taipei IRS says tax withholding agent Failing to Act 88 provision to deduct tax before the investigation without prosecution and the tax authority to automatically fill withholding tax, still Failing deadline declare withholding vouchers, according to the Income Tax Act should Article 114 paragraph 2 of RegulationFixed 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 agent, before the investigation without prosecution and the tax authority to automatically fill and buckle plus accrued interest be paid, the solid can be withheld from Failing provisions of punishment; but their Failing Income Tax Law Article 92 deadline to declare the beginning of automatic withholding vouchers or Jabber repay, should still be in accordance with the 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, heir to 101 years automatically deduct withholding tax rate of 10%, and declared withholding vouchers, because armor Jun Failing punish acts of withholding furnished voucher limit, there is no automatic repay applicable provisions of impunity, A monarch Although automatic pay and repay withholding vouchers, according to the Income Tax Act Section 114, paragraph 2, withholding tax should remain at 10% fines .
The council called withholding agents should pay income tax withholding of all types, you should deduct the tax in accordance with the provisions of Article 88 of the Income Tax Act and to pay taxes in accordance with the provisions of Article 92 of the same law and declare withholding cum free deduction payment vouchers, in order to avoid punishment.
