在騎樓前(外)或路邊小吃攤仍應辦理營業登記

國稅局表示,本年度稅籍清查已於4月1日展開,國稅局人員於清查時發現民眾多利用騎樓擺攤營業,卻未辦營業登記,國稅局已陸續發函輔導攤商盡速辦理營業登記。
國稅局說明,依加值型及非加值型營業稅法第8條第18款及第29條規定,屬肩挑負販沿街叫賣者銷售之貨物或勞務,得免徵營業稅並免辦營業登記。然民眾利用騎樓、路邊擺設攤位或以機動車輛載運商品定時、定點營業,係屬有固定營業場所之營業人,依規定應辦理營業登記。國稅局人員會依各營業人所經營項目、地點等要件查定銷售額,若未達起徵點,則可免徵營業稅。
該局特別呼籲民眾,攤販雖係小本經營,每日營業額不高,惟依規定仍應辦理營業登記,是請民眾設攤營業前記得先到國稅局辦理營業登記,以免受罰。

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