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◎ Sale of foreign currency earner poor, property other exchanges too.
According to reports, the recent exchange rate continued Zoubian, people have to take advantage of the exchange rate depreciation, will sell off the hands of foreign currency exchange NT profit was good. Treasury Internal Revenue Service reminded the Southern District, the sale of foreign currency exchange gains, if any, should take the initiative to declare a comprehensive personal income tax, property exchanges as was declared. Illustration council, jurisdiction taxpayer A monarch in 102 years to NT $ 10 million against the purchase of dollars, and foreign currency deposit, in 103 years, will be converted into New Taiwan dollars of principal and interest in full count 1,076 million. A monarch into trading profit of $ 220 thousand yuan deposit interest income and foreign exchange trading due to exchange differences arising from gains 540,000 yuan, the interest income, the bank according to the law after withholding declaration, together with all types of armor I had been when the annual income be consolidated income declaration; the case of foreign exchange gains part of the case because of the non-income tax law Article 88 of the income withholding should do, the bank will not help A monarch calculated withholding will not apply, the king caused A mistake not to declare, The omission resulting sum, was overdue tax penalties.
Under the current Act, personal operating foreign currency gains, the declaration should be comprehensive personal income tax, property exchanges as available, if actual exchange losses, when you can get an annual deductible of property exchanges, the annual deductible, so as not to when the property exceeds the annual declaration of exchanges was limited; when no annual property Exchange DEK capital deduction or deduction is insufficient, property exchanges to 3 years after it was deductible. The council called on the public exchange gains, if any omission, or seized without the prior report, as soon as possible and automatically repay back taxes to the IRS, to avoid being seized, not only to pay an overdue tax, but also to be punished.
