◎ Liangzao agreed upon by the burden of the tenant lease withholding tax and supplementary premiums, how to apply for withholding.
Treasury Taipei IRS said lease contract agreed upon by the withholding of supplementary insurance on behalf of the lessee and the lessor tax burden on income of universal health insurance, the total amount of payments shall include withholding tax and the supplementary premium-based, Check-income tax withholding and reporting.
Bureau shows that the exercise of a lease agreement by both sides as a taxpayer on behalf of the lessor by the lessee, or on behalf of the lessor leased property to pay the repair costs of maintenance or expansion, or on behalf of the lessor to fulfill other obligations, the lessor arising from the performance of this Consideration paid the agreed terms, the actual cost of the rights of the property is leased, and the identical nature of cash rent.
Council further explanation, the lessee to pay the rent, which a single payment amount exceeds NT $ 20,000 yuan, should be in accordance with the provisions of withholding tax withholding rate of 10%, a single payment of the amount exceeding NT $ 5,000 who shall supplement the provisions of 2% premium rate supplementary premiums deducted, as agreed upon by the tenant lease Liangzao withholding tax burden on behalf of the lessor and supplementary insurance, the lessee to the lessor's lease income deduction calculation When payment of the tax shall be included on the opening of the total taxes paid basis.
Council illustration below, Taipei company to A monarch leased housing, the two sides agreed to lease to rent 55,000 yuan monthly, Taipei company takes another burden withholding tax payable and the amount of the supplementary insurance, rental income withheld is calculated The total tax payment of 62,500 yuan [$ 55,000 / (1-10% -2% withholding rate supplementary premium rate)], Taipei should pay the monthly withholding tax of 6,250 yuan (62,500 yuan X10%) .
