美國納稅人漏報漏繳美稅會有什麼處罰?
What are the penalties for US taxpayers who failure-to-file and failure-to-pay US taxes?
根據美國稅法,未能及時申報美稅罰則如下:
(1)如果是一般情況:
罰金是應稅稅款金額的5%, 逐月累計
最高處罰到應稅稅款的25%
Penalty=5% * Tax Due * Months Delayed
Maximum Penalty= 25% * Tax Due
(2)如果是詐欺行為( If Fraud):
罰金是應稅稅款金額的15%, 逐月累計
最高處罰到應稅稅款的75%
Penalty=15% * Tax Due * Months Delayed
Maximum Penalty= 75% * Tax Due
另外,未能及時繳納美稅罰則如下:
罰金是應稅稅款金額的0.5%, 逐月累計
最高處罰到應稅稅款的25%
Penalty=0.5% * Tax Due * Months Delayed
Maximum Penalty= 25% * Tax Due
美國註冊會計師 羅霞 提醒您, 美國報稅截止日為每年的4月15日, 旅居海外的美國人報稅截止日則為每年的6月15日,敬請及時報稅, 以免受罰!
如果有其他疑問或者需要更多的幫助，
歡迎來電諮詢美國註冊會計師羅霞 +886 4 22520309
或者 E-mail: ustaxproservice@gmail.com
也歡迎造訪我公司官網: https://www.ustaxproservice.com
(美國稅務服務有限公司 USTAX Service LLC)
What are the penalties for US taxpayers who failure-to-file and failure-to-pay US taxes?
According to the US tax law, the penalties for failure to file US tax return in time is as follows:
(1) If it is the general case:
Penalty=5% * Tax Due * Months Delayed
Maximum Penalty= 25% * Tax Due
(2) If it is a fraud :
Penalty=15% * Tax Due * Months Delayed
Maximum Penalty= 75% * Tax Due
In addition, the Penalty for failure to pay US tax in time is as follows:
Penalty=0.5% * Tax Due * Months Delayed
Maximum Penalty= 25% * Tax Due
The USCPA Luo Xia reminds you that the US tax filing deadline is April 15th and the US tax return deadline for American Expats is June 15th. Please file tax in time to avoid penalty!
If you have any questions or need further help,
please contact us at the USCPA Luo Xia +886 4 22520309
or Email: ustaxproservice@gmail.com
Also welcome to visit our website: https://www.ustaxproservice.com
(USTAX Service LLC)