{"schema":"hottub-news/story/v1","story":"st_sanvtzqgzpmnptlsel5q","title":"5年前漏報500萬元贈與，現在主動補報還會被罰嗎？財政部曝「免罰」關鍵時間點","title_en":"5 years ago unreported 5 million yuan donation, now voluntarily reported will it still be fined? Ministry of Finance reveals 'no fine' key time point","outlets":1,"brief":null,"page":"https://hottub.news/stories/5-years-ago-unreported-5-million-yuan-donation-now-voluntarily-reported-sanvtzqgzp","count":1,"items":[{"id":"n_sanvtzqgzpmnptlsel5q","seq":725031,"kind":"article","title":"5年前漏報500萬元贈與，現在主動補報還會被罰嗎？財政部曝「免罰」關鍵時間點","title_en":"5 years ago unreported 5 million yuan donation, now voluntarily reported will it still be fined? Ministry of Finance reveals 'no fine' key time point","url":"https://www.storm.mg/article/11168199","summary":"家人間匯款若屬無償移轉財產，仍可能構成贈與。假設民眾在2021年匯款500萬元給子女，當時未申報贈與稅，直到2026年才發現，現在主動補報是否還會被罰？依財政部規定，若案件尚未遭人向有權處理機關檢舉，也未被有權處理機關主動察覺或查獲，且尚未經稅捐稽徵機關或財政部指定的調查人員進行調查，納稅義務人若在此之前主動補報並補繳稅款及利息，可依規定免予處罰。2021年.........","published":"2026-09-29T16:30:00Z","seen":"2026-09-29T16:55:30Z","lang":"zh","country":"TW","source":{"id":"kite-storm-mg-4a0d0a","name":"storm.mg","domain":"storm.mg","outlet":{"wikidata":"Q16927004","name":"The Storm Media","type":"other","country":"TW","designations":["company"]}},"via":"kite-storm-mg-4a0d0a","authors":["魏甫丞"],"entities":[{"id":"Q104866542","name":"Ministry of Finance","type":"org"}],"mentions":2,"story":"st_sanvtzqgzpmnptlsel5q","category":"economy-business","category_p":0.3700000047683716,"sentiment":"neutral","tone":0.029999999329447746,"political":0.2800000011920929}]}