星期四 2026年 4月 09日
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额外税罚降至10% 自愿报税首阶延至6月尾

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300%额外税金罚款降低至10%的第一阶段自愿申报特别计划(PKPS),将延长至6月30日。

财政部长林冠英在文告指出,内阁已同意延长期限,因为纳税人积极响应这项计划。

他说,截至3月31日,内陆税收局接获38万1979份自愿申报。

第二阶段将从7月1日起至9月30日,届时税金罚款率提高至15%。

“从2019年10月1日起,没有提呈实际所得税表格(BNCP)及不实申报税收者,将面对45%以上罚款率。”

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“政府希望借由延长期限,让更多纳税人参与自愿申报特别计划,享有较低罚款率,减轻各自罚款负担。”

林冠英指出,这项计划专注在持有外国银行户口的纳税人,以及拥有可被征税的本地收入,却未向税收局申报。

他也鼓励任何没有外国银行户口的本地纳税人,自愿申报在国内所获得的收入。

他说,个人自愿申报者可替截至2017年12月31日的税收申报,至于公司纳税人的税收申报可至2018年3月31日。

“税收局会真诚对待每份自愿申报,不会对有关纳税人展开稽查及调查行动。”

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该局在接获自愿呈报后,将发出确认书给纳税人。

此外,林冠英指出,税收局也遵守政府去年指示,不以威胁或恐吓方式展开任何调查,包括停止出动持枪蒙面成员突击检查纳税人的房屋或办公室。

“若有人违规,受影响者可向税收局或财政部投诉。”

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