因應疫情影響,109年暫繳可申請免申報
資格:109/1/15~110/6/30之間有下列情形之一者 1. 曾申請中央主管機關的受疫情影響的相關紓困方案且通過( 經中央目的事業主管機關依紓困條例第9條第3項授權訂定之辦法提供紓困相關措施 ) 2. 其他因疫情影響,致短期間內營業收入驟減(例如自109年1月起任連續2個月,其平均營業額較108年12月以前6個月或前1年同期平均營業額減少達15%) 應備文件:申請書、其他證明文件 申請窗口:各地國稅局 申請期間:109年暫繳申報期間(一般會計年度為109/9/1-9/30,特殊會計年度以此類推) 自動適用對象:已經申請過其他疫情稅務協助者自動免報暫繳,不需再申請。(例如營所稅、營業稅、貨物稅、菸酒稅、特種貨物及勞務稅的延期或分期、營業稅溢付稅額退還) 申請書下載:https://www.mof.gov.tw/singlehtml/384fb3077bb349ea973e7fc6f13b6974?cntId=faa611f8023943289cee451418132f18# 評論已關閉。
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