【2023-05-23】
財政部台北國稅局表示，接獲市民詢問集體購買公益彩票所得獎品是否應申報贈與稅。
國稅局解釋說，根據《遺產與贈與稅法》第四條第二款，“贈與”是指贈與人無償將其財產轉讓給受贈人，受贈人接受的行為。由於公益彩票提高了彩票中獎率，不少人集體購買彩票碰碰運氣，然後按投資比例分享獎金。因此，這種行為不被視為贈與，獲獎者無需向其登記地的主管稅務機關申報贈與稅。 國稅局指出，人們傾向於將共同購買公益彩票作為一種日常活動，無需向國稅局報告。市民購買彩票前，可以書面或網上填寫表格，註明彩票店名稱、購買日期、投資人姓名和投資金額，並提供支付證明文件。所有文件均應拍照並提供給投資者備查。也可作為獎品發放參考，供國稅局日後核查審核。 國稅局提醒市民注意彩票獎勵的使用。有遺產及贈與稅法第4條規定情形者，一年內贈與他人財產總值超過免徵贈與稅起徵點（即新台幣244萬元）者，贈與人贈與行為發生之日起30日內，向主管稅務機關申報贈與納稅。如對本次徵稅有任何疑問，歡迎與戶籍地國稅局聯繫。
The NTBT pointed out that people tend to purchase public welfare lot-tery tickets together as a routine activity and there was no need to report it to the NTBT. Before buying the lottery tickets, citizens may fill in a form in writing or online, specifying the name of lottery shop, purchase date, name of the investors and invested amount, and provide documents certifying the payments. All documents shall be photographed and provided to the inves-tors for future reference. They can also be used as a reference for distributing the prizes and be provided to the NTBT for verification and review in the fu-ture.
The NTBT reminded that citizens should pay attention to the use of lot-tery rewards. If there is any circumstance specified in Article 4 of the Estate and Gift Tax Act, when the total value of assets gifted by the donor to others within one year exceeds the gift tax exemption threshold (that is, NTD2.44 million), the donor shall file a gift tax return with the competent tax authority within 30 days after the occurrence of gifting. In the case of having any fur-ther questions related to this taxation, you are welcome to contact the taxa-tion bureau of your household registration.
(聯繫人：陳小姐，個人收入、遺產及贈與稅科科長；電話：2311-3711轉1630）