◎ Spot light lamp or security expenditures shall not Jupiter presentation comprehensive income tax deduction donations.
Ministry of Finance Taipei IRS said that the recent public inquiry often received during the Chinese New Year with his family to the temple to pray and spot light lamp, when such amount in the consolidated income declaration this year, can be deducted as a donation list?
Description council, in accordance with Income Tax Law article 17, paragraph 1, paragraph 2, the second head, the taxpayer and spouse education or government agencies, or in compliance with the provisions of Article 11, paragraph 4, and subject to dependent relatives, donation culture, public welfare, charities or organizations can be deducted include legislative intent to encourage people-based multi-line public service at the time of reporting comprehensive income tax, but the people to the temple to Jupiter spot light lamp or security and other expenses, because there are temples to provide services, the Department of belonging to the services provided for the price, the nature of the donation is not completely free of charge, the above provisions shall not apply to listed deducted from consolidated income is not declared at the time of donation as a deduction include the current year. The council noted that when taxpayers are reported consolidated income tax deduction for the donation, the donation must have the facts, and the seizure by filing the registration law or agency or body opened donation receipts and other documents for the tax authorities for examination. The council called when the declared consolidated income Itemized Deductions shall follow the relevant regulations, if in doubt, please contact the tax collection authority to dimension their own interests. With back taxes.
