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台南會計師報稅營業登記:綜合所得稅結算申報,列報以前年度已死亡親屬之免稅額,將遭補稅處罰

財政部北區國稅局表示,每年綜合所得稅結算申報案件,均查有民眾列報申報年度前已死亡之受扶養親屬案件,發生虛列免稅額或扣除額,類此情形,除補稅外尚須依法處罰。該局舉例說明,納稅義務人甲君辦理106年度綜合所得稅結算申報,列報扶養已死亡直系尊親屬乙君之免稅額132,000元,經該局以不符合規定剔除,補徵稅款並處罰鍰。甲君主張因不諳法令規定,誤列乙君之免稅額,非惡意虛列扶養親屬,請准予免罰云云。該局以乙君於105年3月30日已死亡,甲君106年度並未實際扶養乙君,卻將其列為106年度受扶養親屬,致短漏稅額,核有過失,應予處罰,本案甲君提起復查經駁回確定,另該局表示,類此案件,縱訴之行政法院亦均經駁回,提醒納稅人注意。該局再提醒,納稅義務人於辦理綜合所得稅結算申報時,除應檢視申報所得內容外,就所申報之免稅額或扣除額亦應仔細核對,以免因虛列免稅額或扣除額而遭補稅處罰。

 

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