請問預聘獎金與所得稅 - 所得稅

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小弟是從某科技公司離職的員工,當初拿的是預聘約,含預聘獎金

但是未待滿一年即離職,依據合約交回預聘獎金,但剛剛要報稅時發現這筆繳回的錢

該公司將其依然算入我的所得並需扣稅,請問這筆稅金我該繳嗎@@

還是應該去訴願呢?

以下是關於預聘獎金繳回的部分合約原文

In the event that you resign from OOOO, on your own accord during the first

year of service, the full quantum of the sign-on bonus you received shall

be returned to OOOO before your last day of employment, regardless of any

taxes (income tax, supplementary insurance premium, etc.) that have been

deducted for such bonus.

我是有查到一位繳回50萬預聘獎金向財政部訴願成功(所得應扣除此獎金)的決定書啦...

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All Comments

Callum avatarCallum2014-05-15
簽約金返還,屬違約賠償性質,非薪資所得減少。
國稅局新聞稿:http://tinyurl.com/jw6vyct
Cara avatarCara2014-05-17
可是上面99年的結果與財政部訴願決定書第10202172號
Bennie avatarBennie2014-05-19
結果相反耶。相同事情一駁回訴願一撤銷原處分
Joseph avatarJoseph2014-05-23
sign-on bonus ← 是指簽約金,其實還是要看你的聘雇合約
怎麼寫。
Joseph avatarJoseph2014-05-24
訴願決定書的資料庫這幾年也只有這一筆。