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2012年4月11日 星期三

拆屋後申請註銷稅籍可停徵房屋稅 - 聯合新聞網

房屋 - Google 新聞
Google 新聞
拆屋後申請註銷稅籍可停徵房屋稅 - 聯合新聞網
Apr 11th 2012, 07:15

納稅人在房屋拆除完成日起30天內,向房屋所在地稅捐機關提出申報,即何停徵房屋稅。

財政部說,納稅人若未及時提出申報,又無法提供拆除執照、地政事務所建物滅失登記資料,或其他足資證明房屋拆除事實的文件,經稅捐機關現勘查明屬實後,僅可自申報當月起註銷稅籍並停徵房屋稅。

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