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問答/綜所稅申報 逾期將加徵滯納金
May 29th 2014, 01:07

中埔鄉陳先生問:102年度個人綜所稅申報期間可否只辦理結算申報,俟稽徵機關核定補稅再繳稅呢?

南區國稅局嘉義縣分局答覆:納稅義務人應於每年5月1日至5月31日止(今年順延至6月3日)依規定計算應納之結算稅額,於申報前自行填單繳納,為所得稅法第71條及第98條所明定。又依同法第112條規定,如果有逾限繳納情形者,將依規定追補稅款,並按每逾二日加徵1%滯納金(最高15%)及滯納利息,一併徵收。現今綜合所得稅結算申報,已提供多元之稅款繳納管道,如現金、支票繳稅、ATM轉帳、透過帳戶扣款、信用卡繳納…等,請務必記得於申報截止日前完納應繳稅款,以免延誤遭加徵滯納金及滯納利息。

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