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台南會計師報稅營業登記:免用發票之小規模營業人承租房屋給付租金,應辦理扣免繳申報!

其為免用統一發票之小規模營業人,稅捐皆依國稅局核定資料繳納,為什麼最近收到給付租金未辦理扣繳及申報之處罰通知?南區國稅局安南稽徵所表示,稅捐稽徵機關為掌握稅收、課稅資料及達成租稅公平,提醒小規模營業人(即俗稱小店戶)有給付租金、薪資或其他各類所得時,皆應依所得稅法第88條、第89條、第92條及各類所得扣繳率標準之規定辦理扣繳及申報。以給付租金為例說明:小規模營業人如向國人承租房屋,負責人也就是扣繳義務人應於每次給付租金時按給付金額10%扣取稅款(每次應扣繳稅額不超過新臺幣2,000元者,免予扣繳),於次月10日前將上一個月所扣稅款向公庫繳納,並於次年1月底前將上一年內全年給付金額及扣繳稅款數額,申報扣免繳憑單。不少小規模營業人因平日沒有記帳,誤以為只有使用統一發票要申報營業稅之營業人才有扣繳申報義務,該所提醒營業人,若檢視有給付各類所得未辦理扣免繳申報或扣繳稅款時,應儘速補辦扣繳及申報,以適用相關減輕或免罰之規定。

 

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