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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
28) 已依規定辦理綜合所得稅結算申報,在申報期限截止後自行發現有漏報所得時,可否
       辦理補報?
English
 
納稅義務人已依限申報,在申報期限截止後,自行發現有漏報或短報所得時,在未經檢舉及未經稅務機關或財政部指定之調查人員進行調查以前,可自動補報並補繳稅款,僅加計利息而免予處罰。納稅義務人應再另行填寫一份完整的申報書,並在申報書右邊「申報憑證」欄註明原申報書之收件號碼,檢附繳款書及有關資料,重新辦理申報手續。上述補繳之稅款,應從原繳納期限截止之次日起,到補繳之日止,依原應繳納稅款期間屆滿之日臺灣郵政股份有限公司牌告一年期定期儲金固定利率按日加計利息,一併徵收。
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