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 首頁 > 線上服務 > 電子申報繳稅服務 > 自繳繳款書三段式條碼列印(線上版)> 納稅代理人代繳營利事業所得稅稅額繳款書(自行繳納)—35Q

納稅代理人代繳營利事業所得稅稅額繳款書(自行繳納,境外電商營利事業使用)—35Q

  1. 本繳款書應由納稅代理人於辦理申報前,根據申報書所核計之應納稅額,詳實填寫,繳款前請核對各項填報資料,資料如有不符,請修正資料後再重新列印繳款書,不得直接於繳款書上修改,以避免納稅資料與條碼讀取內容不符,致生爭議。 The tax due column of this payment form shall be filled by the tax agent in accordance with tax payable column of the Profit-Seeking Enterprise Income Tax return. Please review carefully the information in each of the entry columns prior to making payment. In case there is any error in the entries, revise the information via the system and use the new print-out to make the payment. The original print-out cannot be used as there will be an inconsistency between the information in the print-out and that in the bar-code.
  2. 納稅義務人逾限繳日期限(如遇例假日則順延)繳納者,每逾2日按應納本稅加徵1%滯納金至30日止,逾30日仍未繳納者,應納本稅於滯納期滿(30日)之次日起依各年度1月1日郵政儲金1年期定期儲金固定利率,按日加計利息,一併徵收。對加徵滯納金如有不服,應於滯納期滿(30日)之翌日起30日內,申請復查。對本稅逾滯納期加計利息如有不服,應於滯納期滿(30日)次日(處分生效日)之翌日起30日內,申請復查。 If a taxpayer fails to pay the tax due before the deadline (such date to be postponed to the day following a legal holiday in the case that the original deadline is a legal holiday), a surcharge for late payment shall be levied. The surcharge for late payment shall be equal to one percent of payment of tax due delayed for each unit of two days for up to 30 days. If the taxpayer fails to pay the tax due within a period of 30 days after the deadline, the interest arising from the tax due shall be imposed and calculated from the first day after the 30-day late payment surcharge collection period on a daily basis at the fixed interest rate set for January 1st of each year quoted by postal savings for a one-year term deposit. A taxpayer may, if he/she finds the decision to levy the surcharge for late payment unacceptable, request a recheck within 30 days after the expiry of the time limit of the 30-day period for the collection of the said late payment surcharge. If he/she finds the interest arising from the tax due unacceptable, he/she may request a recheck within 30 days from the second day after the expiry of the time limit of the 30-day period for the collection of the said late payment surcharge.
  3. 繳納方式 Methods of payment may be made:

    (一)請至代收稅款金融機構繳納(郵局不代收)。 Payment may be made at any commissioned bank of the R.O.C. government treasury, except the post office.

    (二)稅額3萬元以下案件,可至統一、全家、萊爾富、來來(OK)等便利商店繳納,繳納截止日開放至繳納期限屆滿後2日前,繳納期限屆滿後2日內繳納者,仍屬逾期繳納案件。 Payment may also be made at 7-ELEVEN, FamilyMart, Hi-Life, and OK convenience stores up to two days following the due date, if the total payment is calculated to be NT$30,000 or under. In the case where the payment is made within two days after the due date, it shall still be regarded as a late payment .

    (三)專戶匯款繳稅:

    ①請以「在中華民國境內無固定營業場所及營業代理人之營利事業所得稅申報書」之本期應納稅額」全額繳納。(營利事業應自行負擔匯費及相關處理手續費用)。


    ②專戶匯款所需資料如下:

    受款人資料

    (BENEFICIARY INFORMATION)

    戶名

    (NAME)

    財政部臺北國稅局

    (National Taxation Bureau of Taipei, Ministry of Finance)

    帳號

    (ACCOUNT NO.)

    045036070263

    地址

    (ADDRESS)

    臺北市中華路1 段2 號

    (NO. 2, SEC. 1, ZHONGHUA RD., TAIPEI, TAIWAN, R.O.C.)

    連絡電話

    (TELEPHONE NO.)

    0800-000321

    受款銀行

    (BENEFICIARY BANK)

    銀行名稱

    (BANK NAME)

    臺灣銀行城中分行

    (BANK OF TAIWAN CHENG CHUNG BRANCH)

    銀行代碼

    (SWIFT CODE)

    BKTWTWTP045

    銀行地址

    (ADDRESS)


    臺北市青島東路 47號

    (NO.47 CHIN TAU EAST RD., TAIPEI, TAIWAN R.O.C.)

    收費明細

    (Details Of Charges)

    OUR

    備註

    (MESSAGE FOR BENEFICIARY)

    請填寫以下資料:

    營利事業名稱,統一編號,申報書所屬年度

    Please complete the information below:

    Name of Business Entity, Business ID Number, Taxable Year

* 納稅代理人代繳營利事業所得稅稅額繳款書(自行繳納,境外電商營利事業使用)—35Q
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