想请教大家什么是Imputation credit ？ 什么时候要报IR4J啊？

dj223

最近收到税局的信，需要我填报 IR4J, 说什么 imputation credit 的，我查了一些资料，可是不太懂。所以想请教大家，请大家帮帮忙解释一下。 谢谢了。

ccxx

basically IC is any tax received or paid by the coy (e.g. terminal tax and provisional tax, tax refund, rwt received and IC on dividend received/paid.). it is juz a memorandum account, you don't need to pay anything unless you have a debit balance.

If your coy never pay tax (e.g. in a loss position), you juz need to file NIL IR4J.

the IR4J, together with IR10 should be filed with IR4.

dj223

ccxx 发表于 2012-6-20 12:36
basically IC is any tax received or paid by the coy (e.g. terminal tax and provisional tax, tax refu ...

Thank you very much.