Ad hoc subsidies Legislative Yuan enacted the corporate income tax rate lowered to 17%
Jun 10

By the end of January of each year, company should be careful before issuing tax withholding vouchers, check on the actual payment of the total amount of the taxpayer and the withholding tax, in order to avoid clerical error or computer error led to a short reporting of withholding voucher, the company although voluntarily made corrections to the taxes authority, shall not apply to taxes levied section 48 of Act 1 of the regulations - automatically make a report after the provisions of impunity.

According to Tax Law Article 114, section 1, paragraph 2, withholding tax has been withheld, but failing to complete the withholding vouchers promptly, or the filing a report after the deadline, or the order to repay, the company shall be entitled to a 20% of withholding tax penalty: not more than 20,002 ntd, and no less than 1500ntd, unless those who volunteer reporting or automatically fill in, pay half of the minimum as penalty.

written by Good Earth


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