近日國稅局頻繁針對境外不動產交易進行稅務核課。由於海外資產之交易利得屬於「海外所得」範疇，若同一申報戶全年度合計達 100 萬元，即應計入「個人基本所得額」申報，並依規定繳納基本稅額。
成本憑證缺失引發的稅務風險
在法律實務中，最常見的爭議在於「成本舉證」。依法所得額應以「成交價額」扣除「原始取得成本」與「必要費用」後之餘額為準。然而，若當事人因年代久遠、文件滅失而無法提供相關憑證，國稅局得依成交價格的 12% 推計所得。
以近期公告的 1.1 億元成交案例分析，當事人因未能留存買賣文件，遭推計所得額高達 1,320 萬元。此種推計方式不考慮實際損益，其稅負往往遠超當事人預期，差距完全源於文件保存之疏失。
合規建議：把握《稅捐稽徵法》免罰期限
若您有相關交易漏未申報，建議及早進行稅務合規檢視。依《稅捐稽徵法》第 48 條之 1 規定，凡在未經檢舉、稅務機關未進行調查前主動補報並補繳者，可僅就應納稅額加計利息處理，免除後續繁重的行政罰鍰。主動補報的代價，遠低於等到被查獲後才處理。
Practical Insights for Global Taxpayers
The Taiwan tax authority has recently drawn renewed attention to the reporting obligations arising from overseas real estate transactions. Under the Individual Basic Income Tax regime, any gain from such a sale constitutes foreign-source income and must be reported once the annual threshold of NT$1 million is met.
The primary legal risk lies in the deemed income assessment: where original acquisition records are unavailable, 12% of the total sale proceeds will be treated as taxable income — a figure that often bears little relation to the actual gain realized. We advise property owners to conduct a timely compliance review and, where applicable, to utilize the voluntary disclosure provisions under the Tax Collection Act to settle outstanding liabilities with interest only, avoiding administrative penalties entirely.
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