Q：
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How long does it take for the interest to be accrued in the automatic filing of estate and gift tax cases?
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A：
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In case of late declaration, omission or short declaration of inheritance tax or gift tax, the taxpayer will automatically make a supplementary declaration, and the additional interest will be accrued in accordance with Article 48-1, Paragraph 3 of the Tax Collection Act, the deadline for accruing interest, until the date when the taxpayer automatically makes a declaration.
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Q：
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Is there no tax exemption or penalty for the competent authority to accept the report or actively detect the seized case?
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A：
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The provisions of Article 48-1 of the Tax Collection Act, which provide for automatic re-reporting and exemption from penalties, are based on the requirement that no report has been made and that the investigation has not been conducted by an investigator designated by the tax collection agency or the Ministry of Finance. The term "the tax collection agency or the investigator designated by the Ministry of Finance" as mentioned in this article shall refer to the tax collection agency or the inspector designated by the Ministry of Finance and does not include the offices of the Investigation Bureau. However, the term "reported" mentioned in the article does not limit the identity of the whistleblower, nor does it limit the need to report to the collection agency or the investigator designated by the Ministry of Finance. Therefore, a case of illegal tax evasion, which is reported to the competent authority by the person or is actively detected or seized by the competent authority, is a case that has been reported, and the provisions of Article 48-1 of the Tax Collection Act are not applicable.
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Q：
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Can the creditor's subrogation declaration of inheritance tax be applicable to the tax exemption?
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A：
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Not applicable, Article 48-1 of the Tax Collection Law stipulates that the taxpayer shall automatically make a supplementary report to the tax collection authority before reporting or seizure. It is the creditor who makes a subrogation declaration in his own name, and the non-taxpayer automatically makes a supplementary declaration to the tax collection authority, which is inconsistent with the requirements of this law, and should be punished in accordance with Article 44 of the Inheritance and Gift Tax Law.
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Q：
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Income tax is automatically re-reported and paid, should I be penalized?
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A：
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If the taxpayer fails to file the declaration within the time limit specified in Article 71 of the Income Tax Law, if the taxpayer automatically makes a supplementary declaration and pays the tax without reporting a secret report and without conducting an investigation by the tax collection authority or a person designated by the Ministry of Finance, the applicable tax is applicable. Article 48-1 of the Donation Collection Law stipulates that the penalty and additional late payment fines stipulated in Article 110 of the Income Tax Law shall be exempted; however, the fixed interest rate shall be calculated according to the one-year fixed deposit rate of the postal savings fund on January 1 of each year, and the interest shall be added on a daily basis. and levied.
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Q：
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The withholding agent will automatically make up the withholding and make up the payment, but if the withholding voucher is filled out within the time limit, should I be punished?
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A：
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Yes, it should be. From the article 48-1 of the Tax Collection Law stipulates that the taxpayer will automatically make a supplementary report to the tax collection authority and pay the evaded tax. The scope of the exemption shall be limited to the tax evasion penalties stipulated by each tax law. Article 114, Paragraph 2 of the Income Tax Act stipulates that the penalty for withholding agents failing to fill in the withholding vouchers within the prescribed time limit shall not apply to the provisions of Article 48-1 of the Tax Collection Act.
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FAQ
