NEWSLINE MARCH. 2022

重大消息

1. 111年度扣繳檢查即將展開，如有未依規定辦理扣繳或未依限填報扣（免）繳憑單之扣繳單位，請儘速自動向國稅局補報並補繳稅款，以減輕處罰
2. 111年使用牌照稅於4月1日開徵，繳納期限至5月3日；納稅義務人倘受嚴重特殊傳染性肺炎(COVID-19)疫情影響，可申請延期或分期繳納稅款
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稅務新知

1. 總分支機構間應稅、免稅貨物或勞務之調撥，應開立發票
2. 給付外國股東股利應注意適用之扣繳率，以免因短扣繳稅款而遭處罰
3. 國內營業人出售國外專利權及商標權予國內另一營業人取得之收入應課徵營業稅
4. 個人受營業人委託管理或處分信託財產取得收入，仍應報繳營業稅
5. 營業人因銷售貨物或勞務收取的違約金應報繳營業稅
6. 個人無償贈與不動產，贈與契約立約日與申報日非同一年度，其贈與免稅額應如何計算？
 
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ENGLISH NEWS

1. Business Entities Selling Food Or Beverages And Collecting Parking Fees By Vending Machines, Should Issue A Uniform Invoice Transaction-By-Transaction to The Buyer Since January 1, 2022
2. CFC rule shall be enforced from the 2023 taxable year for enterprises and January 1, 2023 for individuals.
3. Those who engage in online trading and the monthly average sales amount thereof exceeds the minimum taxable sales amount shall conduct taxation registration and pay business tax.