The May tax season for individual income tax is approaching. The National Tax Administration of the Southern Area states that for each tax-filing household, if the total amount of non-Republic of China source income and Hong Kong and Macau source income (overseas income) obtained throughout the year reaches NT$1 million or more, it should be included together with the net consolidated income calculated according to the Income Tax Act, plus other amounts to be included in the basic income items, to jointly calculate the basic income amount. If this exceeds the tax-exempt amount (the basic income tax-exempt amount for the 2024 tax year is NT$7.5 million), the basic income tax should be declared and paid in accordance with the Basic Income Tax Act.
The bureau explained that overseas income is not within the scope of the income information provided for inquiry by the National Tax Administration. The income list that the public downloads using their certificate or inquires about at the National Tax Administration counter does not include overseas income. The public must actively and truthfully declare their basic income amount to avoid omissions during tax filing.
The bureau provided an example: Mr. A obtained property transaction income of NT$10 million from investing in overseas financial products in 2022. He should have declared and paid tax in accordance with the Basic Income Tax Act. However, when Mr. A filed his individual income tax return, he failed to declare this income and directly filed his tax return based on the income information downloaded via his certificate. Subsequently, the National Tax Administration discovered that Mr. A had underreported this overseas property transaction income, resulting in an underreported basic tax amount of NT$800,000, and he was subject to tax补缴 (tax deficiency payment) and penalties.
Source: Compiled and excerpted from a Ministry of Finance press release.
綜合所得稅5月報稅季將至，南區國稅局表示，每一申報戶全年取得非中華民國來源所得及香港、澳門來源所得等海外所得合計數達新臺幣(下同)100萬元者，應併同依所得稅法計算之綜合所得淨額加計其他應計入基本所得項目之金額，合併計算基本所得額，如有超過免稅額(113年度基本所得免稅額為750萬元)時，應依所得基本稅額條例申報及繳納基本稅額。
該局說明，海外所得不屬於國稅局提供查詢所得資料範圍，民眾使用憑證下載或至國稅局臨櫃查詢的所得清單中，並不包含海外所得，民眾必須主動如實申報基本所得額，以免報稅時疏忽漏報。
該局舉例，甲君111年度取有投資海外金融商品之財產交易所得1,000萬元，應依所得基本稅額條例規定申報納稅，惟甲君辦理綜合所得稅結算申報時漏未申報，逕按憑證下載查調之所得資料報稅，嗣經國稅局查獲甲君漏報該筆海外財產交易所得，漏報基本稅額80萬元，遭補稅及處罰。
資料來源：整理摘錄自財政部新聞稿
The May tax season for individual income tax is approaching. The Natio...
