2009-03-27
HotNews
建築物中途變更起造人勿忘申報契稅
字級大小
臺南市稅務局表示，建築物在建造完成前，因買賣、交換、贈與，以承受人為建造執照原始起造人或中途變更起造人名義，應在取得使用執照後，由使用執照所載起造人，申報繳納契稅。 於中途變更起造人名義當時，雖不必申報繳納契稅，但於建造完成，取得使用執照之日計滿６０日內，一定要記得申報契稅，否則，如不依規定期限申報者，每逾３日，就要加徵應納稅額百分之ㄧ的怠報金；如經主管稽徵機關查得匿報或短報契稅，或經人舉發查明屬實者，除應補繳稅額外，並加處應納稅額１倍以上３倍以下之罰鍰。提醒您多留意稅法的規定，以保障自身權益。
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