員工要求扣免繳憑單公司不得因E化拒發

財政部高雄國稅局表示，公司給付國內居住的個人所得，符合規定可免填發扣免繳憑單，但國稅局提醒，若所得人（例如員工）向公司要求取得憑單時，公司不能拒絕，仍應填發。

另外高雄國稅局表示，4月26日起將提供去年所得資料查詢，所得人可至國稅局查詢。國稅局表示，《所得稅法》規定，扣繳義務人（例如公司）在給付各類所得時，應在每年元月底前向稽徵機關申報扣免繳憑單，原則上應在2月10日前，將扣免繳憑單填發給所得人。

近來有民眾向國稅局反映，有公司以「E化」或「另行寄送」為由，拒絕填發或實際未再寄送扣免繳憑單，國稅局提醒，若員工提出取得憑單需求，公司仍應填發。

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