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約定帳戶繳稅 要預留足額存款
Jun 2nd 2013, 04:58

財政部南區國稅局提醒，101年度綜合所得稅結算申報，採繳稅取款委託書繳納自繳稅款的納稅人，請預留足額存款，避免提兌無著或存款不足，遭限期補稅及加計利息。

國稅局說明，使用繳稅取款委託書繳稅的納稅義務人，如帳戶餘額不足以扣除全數稅款時，國稅局將先就帳戶餘額辦理扣款，如因該帳戶存款不足僅就存款餘額先行扣款或其它原因無法提兌者，國稅局會填發繳款書通知納稅義務人限期繳納外，並自結算申報截止之次日起至繳納補徵稅款之日止依102年1 月1日郵局之一年期定期儲金固定利率（1.37%）按日加計利息，一併徵收。

若對繳稅取款委託書有任何疑義，可撥免付費電話0800-000321或洽轄所屬分局、稽徵所。

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