營業人暫停營業，應依規定申報核備及辦理營業稅申報事宜
財政部臺北國稅局表示，營業人如因故決定暫停營業，應於停業開始前，向所在地國稅局申報核備，每次停業期間最長不得超過1年。如停業期間屆滿仍欲繼續停業者，應於停業期間屆滿前，向所在地國稅局申報展延停業。
該局說明，依加值型及非加值型營業稅法相關規定，營業人停業當期，不論有無銷售額，應於次期(月)開始之15日內，填具營業稅申報書(401、403、404)，並檢附退抵稅款及其他有關文件，向所在地國稅局申報銷售額、應納或溢付營業稅額。若營業人未依規定期限申報銷售額或統一發票明細表，其未逾30日者，每逾2日按應納稅額加徵1%滯報金，該金額不得少於新臺幣(下同)1,200元，不得超過12,000元；其逾30日者，按核定應納稅額加徵30%怠報金，該金額不得少於3,000元，不得超過30,000元。其無應納稅額者，滯報金為1,200元，怠報金為3,000元。
該局舉例說明，甲公司為按期申報營業稅之營業人，規劃自112年4月15日起暫停營業，該公司應於4月15日前向所在地國稅局申報停業，當期營業稅(112年3月至4月)應於112年5月15日前向所在地國稅局申報。另甲公司自停業開始之次期起，可免再逐期申報營業稅。
該局呼籲，營業人暫停營業應依上開規定申報核備及辦理營業稅申報事宜，停業當期縱無銷售額，仍應依規定期限申報銷售額或統一發票明細表，以免逾期受罰。
（聯絡人：銷售稅組廖股長；電話2311-3711分機1850）
A business entity that temporarily suspends its operations should comply with the regulations and apply for approval while handling the matters related to the declaration of sales and business tax.
The Taipei National Tax Bureau of the Ministry of Finance states that if a business operator decides to temporarily suspend operations, they should report and apply for approval from the local tax bureau before the start of the suspension. The maximum duration of each suspension period should not exceed 1 year. If the operator wishes to continue the suspension after the initial period, they should apply for an extension of the suspension before the expiration of the initial period.
According to the relevant provisions of the Value-Added and Non-Value-Added Business Tax Law, during the period of suspension, regardless of whether there is any sales revenue, the business operator should submit a business tax return form (401, 403, 404) to the local tax bureau within 15 days of the start of the next period (month). They should also attach the tax credit and other related documents and report the sales revenue and the amount of business tax payable or overpaid. If the business operator fails to report the sales revenue or the unified invoice details within the specified deadline, for delays of up to 30 days, a late filing penalty of 1% of the tax payable will be imposed for every 2 days, with a minimum amount of NT$1,200 and a maximum amount of NT$12,000. For delays exceeding 30 days, a negligence penalty of 30% of the assessed tax payable will be imposed, with a minimum amount of NT$3,000 and a maximum amount of NT$30,000. If there is no tax payable, the late filing penalty is NT$1,200, and the negligence penalty is NT$3,000.
The bureau provides an example to illustrate the process. If Company A, a regular business tax filer, plans to suspend operations starting from April 15, 2023, they should report the suspension to the local tax bureau before April 15. The business tax for the current period (March to April 2023) should be reported to the local tax bureau before May 15, 2023. Furthermore, starting from the period following the suspension, Company A is exempt from filing periodic business tax returns.
The bureau urges business operators who suspend operations to comply with the aforementioned regulations, report the suspension, and handle business tax filing matters. Even if there is no sales revenue during the suspension period, they should still report the sales revenue or the unified invoice details within the specified deadline to avoid penalties for late filing.