Disease Prevention Measures Enacted for Tax Filing|報稅也要防疫 未戴口罩不得進入國稅局


The tax filing season begins on May 1. In response to the COVID-19 epidemic situation, the Ministry of Finance has decided to extend the tax filing deadline by one month and will also provide tax refunds earlier. Meanwhile, people who wish to file taxes in person at taxation bureaus will be required to wear masks.


The tax season is right around the corner. This year, the Ministry of Finance has taken several measures in response to the COVID-19 epidemic. It has extended the individual income tax filing deadline by one month to June 30. It is also encouraging people to file their income taxes online at home. If people wish to file taxes in person at taxation bureaus, they will have to conform to disease prevention regulations or be denied entry.

The announcement will be made tomorrow at the earliest, and we will use flexible persuasion to persuade people who are not wearing masks to wear them, and then offer services to them.

There are also several new tax policies. The basic living expense amount has been raised from NT$171,000 to NT$175,000. For single taxpayers, those whose annual income is under NT$408,000 will not have to pay taxes after relevant tax allowances and deductions. Joint filers will not have to pay taxes for an income of under NT$816,000. For a family of four, additional deductions this year amount to NT$16,000. In response to the aging society and long-term care requirements, the ministry has also added a "long-term care deduction" of NT$120,000 annually per person. An estimated 290,000 households are expected to benefit from the included "wealth exclusion clause." Special deductions for salary income include a new "verification deduction," including necessity preparation expenses, advanced training expenses, and professional tool expenses. Each can be deducted up to three percent of salary income. Meanwhile, same-sex partners who married in 2019 will be able to file jointly.

Same-sex partners who registered their marriages in 2020 cannot file jointly. We remind people that they must file jointly starting in the second year after their marriage.

The ministry has also relaxed restrictions for the first time to allow people who are unable to pay their taxes due to the epidemic to apply to extend the payment deadline or pay in installments. Those who select the first option can defer the payment for up to one year. Those who select the second option can pay taxes in 36 monthly installments over a three-year period.



5月報稅季節即將到來,但因為受到武漢肺炎疫情影響,財政部除了放寬綜所稅申報繳納期限到6月30號,也積極力推在家透過網路來報稅,若民眾真的要前往國稅局申報綜所稅,也要配合相關防疫政策,否則將不得進入國稅局報稅。

賦稅署署長 李慶華表示:「可能最快是明天,明天會完成公告,以柔性勸導的方式為優先,所以民眾如果沒有戴口罩的話,我們其實還是會用柔性勸導,勸他能夠戴上口罩,然後我們來替他提供服務。」

除了相關防疫作為,財政部也有多項減稅新制上路,像是基本生活費由每人17.1萬元調高至17.5萬元,以單身小資族來看,加上免稅額及扣除額,年收40.8萬元以下就能免稅,年收81.6萬元以下,雙薪夫妻免稅,若再以一家四口的小家庭來算,今年報稅可多扣1.6萬。為了因應高齡化社會的長照需求,財政部也新增每人每年可享12萬「長照扣除額」,但設有「排富條款」,預計有29萬戶受惠,有名模條款之稱的薪資所得特別扣除額,新增「核實減除」,包括治裝費、進修訓練、職業工具三項支出,分別最多可減除薪資收入的3%,另外,2019年結婚的同性伴侶,今年也可以一起報稅。

財政部北區國稅局長 王綉忠表示:「109年才辦理結婚登記的(同性伴侶),就不能採合併申報的方式,那也提醒,結婚登記以後第二年起,就一定要合併申報。」

另外,民眾若因疫情導致短時間無法負擔、無力繳稅,財政部也首次放寬,不限金額高低,可申請延期繳稅或分期繳稅,若選擇延期,期限最長1年,若選擇分期,最長可分36期,1個月1期,合計期間共3年。

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