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Q22.公司舉辦摸彩活動之獎金或獎品,應否扣繳所得稅?

2/27/2020

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辦摸彩活動所發給之獎金或獎品,屬所得稅法第14條第1項第8類之競技、競賽及機會中獎之獎金或給與,依同法第88條規定,應由扣繳義務人於給付時按中獎人身分辦理扣繳,中獎人如為我國境內居住之個人,應按中獎額扣取10%之扣繳稅款,但應扣繳稅額不超過2,000元者,免予扣繳,仍應列單申報;中獎人如為非我國境內居住之個人,則無論中獎金額多寡,均按中獎額之20%就源扣繳。如摸彩的獎項為獎品,應按獎品的時價為獎額扣繳稅款。
公司或職工福利委員會舉辦摸彩活動發給獎金或獎品時,應依上開規定扣繳稅款,避免受罰。
參考自財政部台北國稅局 稅務入口網
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