off-the-plan投资房bank guarantee interest 报税问题

jhche13

请教万能足迹一个问题,

本人购买了一套off -the-plan apartment在建,设立了bank guarantee作为10%订金,bank guarantee每年都会有利息(利息到期前不能取出,但有银行的statement显示利息)　和bank guarantee fee

现在确认了bank guarantee fee是属于capital,不能tax deductable,　

请问一下bank guarantee interest是每年都要报吗?还是mature后才一起报?　ＡＴＯ好像规定每年都要报,请问他能允许ｄｅｆｅｒ这个interst到mature吗?谢谢

jeff_lawsons

The general principle is that interest is only derived, or arises, when it is received or credited.

If the statement shows interest has been credited to your account, then you need to declare it in your tax return in the year it was credited.