該局特別呼籲,近年已有超過9成5以上的納稅義務人採用帳戶直撥退稅,快速又方便! 尚未能及時提供帳號退稅者,於明年5月份辦理綜合所得稅結算申報時,記得提供帳戶退稅,體驗快速又便捷的直撥退稅服務。 其他執行業務者當年度收入總額較前1年度減少達30%者,適用之費用率,得按該費用率112.5%計算2。 1.以往許多民眾習慣於5月1日勞動節至國稅局報稅,但今年適逢休假日,而4月30日勞動節補假非法定申報期,當天國稅局僅提供「所得及扣除額查詢」服務,納稅人可挑選申報期間任一上班日向各國稅局或代收單位申報。
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width=”601px” alt=”109年綜合”/>
與本網站有關一切糾紛與法律問題,均依中華民國相關法令解釋及適用之。 109年綜合 財政部高雄國稅局表示,今年的綜合所得稅第一批退稅,將於110年7月30日發出! 申報時如有提供銀行帳號者,退稅款當天直撥入帳;未提供銀行帳號者,也會同日寄出退稅憑單。 現就符合首批退稅資格者,貼心為您整理如附表,請納稅義務人特別留意。
109年綜合: 德昌 109年綜合損益表,每股盈餘4.20元
由於所得稅採申報制度,若未為申報將使租稅的核課期間由5年增加為7年,且經稽徵機關覈定後即『不得主張採用列舉扣除額』,不但影響民眾權益甚大,亦使徵納雙方產生爭議。 109年綜合2025 109年綜合 本次修正「Web線上版」的報稅流程,當納稅人在「Paytax」輸入信用卡資訊的同時,系統亦將申報資料同步申報上傳,以避免前述情形一再發生。 因109年度適用之平均消費者物價指數未達上述應行調整標準,均免予調整,各項金額與108年度相同。
財政部進一步說明,上述109年度各項金額,為納稅義務人於110年辦理109年度所得稅結算申報時適用。