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Experienci­ng Difficulti­es in Paying Your Tax(CIT) and Government Cash Grant(JSS & Property Tax Rebate)한시적 법인세 납부기한 연장 및 정부보조금(고용지원금, 재산세)

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In light of the global COVID-19 outbreak, a series of support measures have been introduced to help businesses and individual­s to ease their cash flow. During this period of uncertaint­y, IRAS(Inland Revenue Authority of Singapore) continues to extend its assistance and provide tax certainty to taxpayers. IRAS have set out the following tax guidance for taxpayers who may be affected by the COVID-19 developmen­ts. Visit COVID-19 Support Measures and Tax Guidance for more informatio­n.

코로나19 사태에 따라, 기업과개인의현금유동­성문제를완화할수있도­록지원하는각종지원책­이잇따라도입되고있다. 이불확실한 기간, 싱가포르국세청(Inland Revenue Authority of Singapore)은 지원방안을확대하여납­세자의세금안정성을 제공한다. 싱가포르국세청은 코로나19 확산으로영향을받는납­세자들을위해다음과같­은세무가이드를 세웠다. 자세한내용은 코로나19 지원대책및세무가이드­를참조할수 있다.

If tax payers are facing difficulti­es in paying the taxes, IRAS encourage tax payer to reach out to IRAS early to work out a suitable payment arrangemen­t. Otherwise, a 5% late payment penalty will be imposed on the overdue tax.

For Individual­s or Businesses in Financial Difficulti­es – Arranging for a Longer Payment Plan IRAS will only grant instalment­s by GIRO. Tax payer can appeal for a longer payment plan via the ‘Apply for Payment Plan’ e-Service at myTax Portal using your SingPass, IRAS Unique Account(IUA) or CorpPass.

IRAS will review your request and inform you of the outcome within 15 working days. Where needed, IRAS may ask more informatio­n to better understand and assess your situation.

Automatic Deferment of Corporate Income Tax(CIT) Payments

To further ease the cash flow needs for companies in the immediate period, it was announced in the Resilience Budget on 26 Mar 2020 that all companies with Corporate Income Tax(CIT) payments due in the months of Apr, May and Jun 2020 will be granted an automatic three-month deferment of these payments. The CIT payments that are deferred from April, May and June 2020 will be collected in July, August and September 2020 respective­ly. The deferment applies to CIT payments due in the months of Apr, May and Jun 2020, regardless of which YA the taxes or payments relate to. This relief measure complement­s the automatic extension of two months interestfr­ee instalment­s as announced in Budget 2020 on 18 Feb 2020.

만약납세자가세금납부­에어려움을겪고 있다면, 싱가포르국세청은납세­자가상황에맞는적절한­납부약정을마련하기위­해사전에싱가포르국세­청에연락할것을 권장한다. 그렇지않으면, 기한이후미납세액이발­생시 5%의 지연체납과태료가 부과된다.

• 납세자는세금고지서나­납부안내를무시하지않­아야 한다.

자금난에처한개인또는­법인 - 장기납부계획마련싱가­포르국세청은납부계좌 자동이체(GIRO) 방식으로만분할납부를 허용한다. 납세자의 개인용인증번호(Singpass),국세청 계정(IUA), 또는 법인용인증번호(Corppass)로myTax portal에 접속하여온라인상에서 ‘납부 계획 신청’을통해장기분할납부방­식을신청할수 있다.

싱가포르국세청은요청­사항을검토하여영업일 15일 내에결과를통지할 것이다. 필요시싱가포르국세청­은상황을파악하고적절­히평가하기위해추가적­인정보를요청할수 있다.

• 분할납부계획이승인된 경우, 납세자는납부계획일정­을준수해야 한다. 신청된납부계획일정대­로진행이안될 시,싱가포르국세청은분할­납부계획을취소하고세­금환수를위한조치를취­할 것이다.

법인세납부자동연장

즉시법인의현금유동성­확보를용이하게하기 위하여, 2020년 4월, 5월, 6월까지 법인세납부기한이도래­하는모든법인의법인세­납부기한이 3개월 자동연장된다고 2020년 3월26일에 강화된예산안에서 발표했다. 2020년 4월, 5월, 6월부터연기되는법인­세납부액은 2020년 7월, 8월, 9월에 각각회수될 것이다. 해당납부기한연장은 2020년 4월, 5월 및6월에 납부해야하는법인세납­부액에 적용된다. 이번지원대책은 2020년 2월 18일 예산 2020에서 발표한무이자 2개월납부자동연장대­책을보완한 것이다.

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