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udn稅務法務
udn稅務法務：透過日常生活所發生的新聞與個案，為您解答稅務及法務疑慮，找尋稅務與法務最佳解決方案。 
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欠稅擔保品 繳清才退還
Sep 16th 2013, 18:35

為解除出境限制提供相當欠稅額擔保品，只有在繳清欠稅情況下，才可以退還。

財部表示，欠繳稅款及已確定罰鍰，個人在100萬元以上，營利事業在200萬元以上，得由財部函請內政部入出國及移民署限制欠稅人或營利事業負責人出境。若提供相當擔保解除出境限制時，應繳清欠稅才可退還。

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