◎ Pension or severance pay should start with labor reserve retirement pay or turn red under reserve for retirement pensions or Employee Retirement Fund; inadequate, it may only cost incurred in the current year.
Taipei Treasury Internal Revenue Service said that in accordance with Article 33 of the Income Tax Act, has been set aside in accordance with the provisions of the Labor Pension reserves set aside to prepare for retirement pensions or retirement funds appropriated workers who, after retirement or laid off workers, in accordance with regulations issued pensions or severance costs shall first be retired labor reserve, reserve for retirement pensions or paid or transferred under the employee retirement punch Fund; insufficient pay or turn red, and may only cost incurred in the current year.
Check out the jurisdiction of the council of a company 102 annual business income tax settlement declaration case, found that salary costs following items reported pension costs 3,200 yuan, in addition to the pension law to set aside more than 2,700 yuan, the other contains the actual pension payments 580 million yuan, according to a company's bank entrusted with handling the Taiwan labor pension reserve statement at the time the actual pension payments, account balance, there are more than 300 million yuan, should first be paid or transferred under the red retired the reserve in accordance with the provisions of can not be classified as an annual fee, the council removed by yuan and back taxes of about 98 million.
Reminded the council, profit-seeking enterprise income tax settlement declaration handle, the Income Tax Act may, based on Article 33 of the Labor Pension aside reserves set aside to prepare for retirement pensions or retirement funds appropriated staff who actual payment of pensions should be subject to the under the open account payment terms or red switch, turn red or insufficient payment, and may only cost incurred in the current year, so as to avoid misuse column was adjusted back taxes.
