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外籍人士稅務專欄 English
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Source: Taipei National Tax Administration, Ministry of Finance Last Update: April 16, 2008
27) 已辦理綜合所得稅結算申報,在申報期限截止前須補報或更正申報時,應如何依規定
       辦理?
English
 
外僑納稅義務人辦理綜合所得稅申報後,如在申報期限內發現原申報內容有填報錯誤或短漏報所得情形,須補報或更正時,應該另行填寫一份完整的申報書,如有應補徵的稅額,應先行繳納,並在申報書右邊的「申報憑證」欄註明原申報書之收件號碼,重新辦理申報手續。
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