The landlord still need to declare tax.
[Business Times 2010-01-26 Chenhuai Yu / Taipei]
Last year as part of the enterprise by the financial turmoil, the collapse of the phenomenon is more frequent than in previous years, so many landlords for "running away" tenant has withheld rent, but can not get a big headache withholding voucher phenomenon, the IRS said that the landlord or IRS must first be honest declaration, or if discovered, is still considered tax evasion.
Recently there are many landlords are quite anxious because to (98) years of his business tenants in some bosses have closed down, "running away" relevant person in charge could not find, even withholding vouchers should receive every year, but also I do not know where to go to, so have called to ask Taipei IRS, so the IRS officials realize the severe impact of the financial turmoil does a lot of business for SMEs, but also makes a lot of landlords who like to invest in the office, feeling investment to commercial office buildings, the original risk is not too small.
To assist landlords who rent factories to resolve their tax problems, Taipei IRS said that companies pay the rent to the landlord, the tenant's business is withholding agents, and although currently withholding agent has gone, but because the relevant declaration data have been checked, although withholding voucher landlord tenant because withholding gone, but the IRS has left at the end, the landlord only need to fill out IRS honest declaration and specify the reason, a negative correlation is willing to file a statement after legal responsibility, you can with this voucher withholding information in this (99) consolidated the annual personal tax returns.
Taipei IRS emphasized that taxpayers have income tax, whether it is not the only basis for withholding vouchers, many people do not receive dividends in withholding voucher or vouchers underreporting income, resulting in overdue tax controversy, but is social waste of resources.
