未繳納地價稅將於近期移送強制執行

資料來源:花蓮縣地方稅務局 回上頁友善列印

未繳納地價稅將於近期移送強制執行

花蓮縣地方稅務局表示,尚未繳納地價稅款且欠稅案件,該局已於103年2月委託郵局辦理雙掛號寄送,催繳繳款書已於103年4月6日滯納期滿,對於已經郵寄、公示送達或寄存送達等合法送達繳款書的案件,近期將陸續辦理移送行政執行署強制執行,該局特別提醒尚未繳稅之納稅義務人儘速繳納,以免遭強制執行。 該局表示,每一種稅捐都有其所屬徵收期間,納稅義務人收到繳款書時,應儘速繳納,若超過繳納期間未繳納者,依規定每逾2日加徵本稅1%滯納金,最高加徵至15%,逾30日仍未繳納者,稅捐機關將移送法務部行政執行署,進行強制執行,該機關將對欠稅人之財產,包括動產、不動產、存款或其他債權等可供執行之財產,列為執行之標的,其中欠稅人於服務單位得領取之薪資也是可供執行的財產之一。 該局另表示,欠稅人於收到行政執行署之傳繳通知時,仍應積極處理,若確有繳納困難者,提出相關證明文件,證明財務狀況無法一次繳清欠稅,聯繫執行署請求分期繳納,該行政執行機關得斟酌欠稅金額之多寡,准予分期繳納,以減輕負擔。惟經核准分期繳納,如有任何一期稅金未依限繳納,行政執行機關即會廢止其分期繳納,並請一次繳清全部欠稅。                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     民眾如對地價稅有任何疑問,請向該局或各鄉(鎮、市)公所查詢,該局免費服務電話0800-386969或撥總機8226121轉182至187。

更新日期:2014/04/16