收到税务局发来要求预先付税的信，这个合理吗？一定要预付吗？

hahaha

一般的在公司工作，公司在发工资的时候，会把税先WITHHOLDING下来，所以拿到手的时候是已扣税的钱， 大家再在年底申请退税，

可是作为自雇人士， 收入并不稳定，今天收到ATO根据去年纳税额而估算的季度账单，要求预付税金。这个预付的钱一定要交吗？因为收入不是固定的，所以今年同期并不一定能赚到和去年一样的钱呀~~

shuangchao

原帖由 hahaha 于 2009-8-6 12:47 发表
一般的在公司工作，公司在发工资的时候，会把税先WITHHOLDING下来，所以拿到手的时候是已扣税的钱， 大家再在年底申请退税，

可是作为自雇人士， 收入并不稳定，今天收到ATO根据去年纳税额而估算的季度账单，要求 ...

yes, however you can apply for variation if you think the business is not going as well, the problem is if you don't prepay your taxes, and you end up with the same profit as last year, you are likely to receive a fine & be charged with interests

zn7726

头一次听说还有这要求. 所有用ABN的contractor都要这样吗?

ilovefamily

abn就这样啊，上年收入超过xxx，下一年度就让你交预交税了
财年底，多退少补。。。
税务局怕一次性交太多税，abn交不出。。。
这个钱一定要交的，不然要罚利息的。。。

Artcore

This is called PAYG Instalment, it not only applies to Sole Traders, Parnerships, Companies but even individuals without running a business.

The tax estimated is based on taxpayer's last year tax return.

These measures are in place to prevent the situation when it comes to tax return time, the taxpayer does not have any money to pay its tax obligation.

An Individual with a rental property (positive geared, i.e. Rental Income > Interest & Other Deductions) is likely to pay PAYG instalment every year.

hahaha

谢谢。。。完了， 那我已经晚了，

这个预付税，如果晚交， 也要罚利息吗？？  
听起来好奇怪哦， 因为现在税局其实根本无法确定你现在是不是需要交这么多税， 如果真的要罚，应该到了财年底报税的时候，他才能确定而罚利息吧？ 换言之，现在交是不是还不晚？

因为这个信是我上次报税时使用的会计转发过来的，  我收到的时候就已经晚了， 现在不知道怎么回事，税务局所有的信都是发到他那里，不直接给我了。   这地址我能改过来吗？还能使用E-TAX吗？

shuangchao

原帖由 hahaha 于 2009-8-6 13:03 发表
谢谢。。。完了， 那我已经晚了，

这个预付税，如果晚交， 也要罚利息吗？？  
听起来好奇怪哦， 因为现在税局其实根本无法确定你现在是不是需要交这么多税， 如果真的要罚，应该到了财年底报税的时候，他才能 ...

yes, you can use etax
you can contact the tax agent to have them change the address or contact the ato and have ato change the address for you
yes, interest will be charged on late payments. unless you are quite certain the business is doing alot worse, and would like the ato to vary your last PAYGI to NIL.

lesli1109

You need to pay this tax.

If you do not pay this tax according to ATO's letter, you can pay this PAYGI according to your own assessment or your company's financial record. However, you need to make sure the difference between ATO's amount and the amount you paid is below certain percentage ( Couldn't remember exactly the percentage here).

Since you haven't paid any PAYGI, then the amount you paid is zero, and then the difference between the ATO amount and the amount you paid is bigger than zero. In this case, probably an interest needs to be paid.


Here is the information from ATO website:

When you may have to pay the general interest charge (GIC)
You may be liable to pay the GIC if:

you vary downwards and your varied instalment amount is based on an estimate that is less than 85% of the actual tax payable on your business and investment income
your varied rate is less than 85% of the instalment rate that you should have applied, or

you vary your instalment amount to zero but have business and investment income for the year and tax payable on this income. (This appears to be your case)

Remission of general interest charge

Generally, you must ask us if we charge you a GIC amount, you can ask us to reduce or waive it. You must ask us in writing and outline the circumstances that led you to delay payment. We will consider:

your extenuating and unforseen circumstances, and
the steps you have taken to relieve the effects of those circumstances.

[ 本帖最后由 lesli1109 于 2009-8-6 13:59 编辑 ]

hahaha

原帖由 shuangchao 于 2009-8-6 13:42 发表


yes, you can use etax
you can contact the tax agent to have them change the address or contact the ato and have ato change the address for you
yes, interest will be charged on late payments. unl ...

谢谢

原帖由 lesli1109 于 2009-8-6 13:57 发表
You need to pay this tax.

If you do not pay this tax according to ATO's letter, you can pay this PAYGI according to your own assessment or your company's financial record. However, you need to mak ...

谢谢。非常的详细。谢谢你还特意上ATO帮我查了。