Q：
|
Is gift tax levied on gifts made by legal persons?
|
A：
|
According to the provisions of the inheritance and gift tax law, the levy of gift tax is based on the property donated by the nationals of the Republic of China and non-nationals of the Republic of China. Donations by legal persons and foundations do not fall within the scope of gift taxation, and do not need to declare gift tax.
|
Q：
|
How to declare the gift land?
|
A：
|
-
Land location: Please fill in the county, township, urban area, section, small section, and land number where the land is located
-
Check the status of the land: what is the nature of the land should be checked.
-
Area: Please fill in the parcel area in square meters, such as 5,420 square meters.
-
Announced present value: Please fill in the announced present value per square meter at the time of donation.
-
Shares: Please fill in the ratio of ownership transfer by gift, such as 1/2, 1/4, etc. If it is owned separately, please fill in the word "full".
-
Gift price: Please fill in the amount multiplied by "area", "announced current value" and "holding points".
|
Q：
|
How to fill in the gift housing?
|
A：
|
-
House number: For example, ○○ Floor, No. ○○, ○○ Street, ○○ City.
-
Tax registration number: Please fill in the tax registration number on the deed tax bill or the house current value certificate.
-
Shares: Please fill in the ownership ratio of gift transfer, such as 1/2, 1/4, etc. If it is owned separately, please fill in the word "full".
-
Gift value: Please evaluate the present value according to the deed tax bill or the present value of the house on the date of gift.
|
Q：
|
If the total amount of property donated by the donor in the same year is below the tax-free amount, should he declare gift tax?
|
|
A：
|
In the same year, if the total amount of property donated to others in the same year is less than the tax-free amount (NT$2.44 million), the gift tax declaration can be exempted. When applying for a gift tax exemption certificate, you should still file a gift tax declaration within 30 days of the gift.
|
Q：
|
If the donor has made more than two gifts in the same year, how should he declare the gift tax?
|
|
A：
|
-
If the donor has made more than two donations in the same year, regardless of whether the recipient is the same person or not, he should report the facts of the previous donations in the same year when filing the next gift tax declaration. Combined with tax returns.
-
The so-called previous donations in the same year are not limited to the donations registered in the same tax collection agency. All donations in the same year, regardless of where the household registration is located, need to be Combined with the gift of the last registration.
-
If there are more than 2 donations in the same year, if the fact of the donation with the later date of donation is reported first and has been approved by the tax collection agency, although the fact of donation is later reported than the previous donation, it is still necessary to report the fact of the gift that has been approved The donation information shall be reported together.
|
FAQ
