회계 | 은행에 TFN 제출하기

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작성자 권신정 작성일2012-03-12 10:33 조회1,238회 댓글3건

본문

안녕하세요. 회계사 권신정 입니다. 지난 한 주도 잘 보내셨나요? 이번 주에는 은행에 통장을 만드실때 TFN (택스 파일 넘버)를 제출해야 하는 이유에 대해서 알아보겠습니다.

가끔 상담하는 내용중에 은행에 통장을 만드실때 택스파일넘버를 제출하지 않으셔서 많은 세금을 내셨다고 말씀하시는 분들입니다. 많은 유학생이나 호주교민들 중에도 이런 사례가 많습니다. 때론 본인이 안내도 되는 세금을 내시고도 모르시고 있는 분들도 많습니다. 원래 호주 세금이 비싼줄 알았다고 생각하셨다고 하네요.

유학생 홍길동군이 한국에서 미리 오는 학비를 그냥 두기 아까워서 정기예금 (텀 디포짓) 통장에 넣어서 이자를 받으려고 내셔널뱅크 써니뱅크 지점에 정기예금에 가입했습니다.

그런데, 은행에서 온 거래 내역서를 보니 상당히 많은 돈이(이자 중에서) 세금으로 공제 되어서 놀래서 전화를 하셨습니다. 물론 이자에 대해서만 세금을 떼지만, 거의 이자 금액 중 반에 가까운 금액이 세금으로 공제되었으니 놀랄만도 할겁니다. 과연 은행은 왜 그랬을까요?

호주에서 홍길동군은 유학생이자만 세무법상 거주자입니다. 개인 소득세 최고 세율은 현재 소득의 45%입니다. 그리고 의료보험료 1.5%가 추가됩니다.

은행은 홍길동군이 택스파일넘버를 통장을 만들때 제출하지 않았기 때문에, 홍길동군의 소득이 얼마나 되는지 모릅니다. 그래서, 일단 개인 최고 소득세율에 준해서 세금을 공제합니다. 그래서, 홍길동군 이자소득 중 거의 반에 가까운 금액이 세금으로 공제된겁니다.

오늘 말씀드리고 싶은 내용이 이것입니다. 은행에서 통장을 개설하실 때는 반드시 ~~ 택스파일넘버를 제출하세요. 그러면 이런 황당한 일(?)이 생기지 않습니다. 은행은 이자 소득중에서 세금을 한 푼도 제하지 않고, 홍길동군은 회계년도 말에 개인소득세 신고시 이자소득까지 합해서 신고를 하면 됩니다.

유학생 신분으로 일도 하지 않고, 오직 이자소득만 발생한 홍길동군은 (연소득 $16,000 미만으로 가정했을때) 세금 면제 대상자입니다. 어쨌거나 우리의 홍길동군은 세금을 미리 납부했습니다. 이 돈은 그 회계년도 개인 소득세 신고를 통해서만 환급받게 됩니다. 그리고, 이미 지난 회계년도라 할지라도 소급적용해서 세금신고를 해서 받으실수가 있습니다.

현재 이런 상황에 처하신 분들이 계시면, 지금이라도 은행에 택스파일넘버를 제출하시면 앞으로는 이자에서 세금을 선공제하지 않는답니다.

그렇다면 외국인은 어떨까요? 한국에서 관광오신 김 사장님께서 호주 이자율이 한국보다 비싼걸 아시고, 호주은행에 저축을 하시고 싶어하십니다. 외국인 관광객은 택스파일넘버가 있을리 없겠지요. 호주 세무법상 100% 비거주자입니다.

외국인에게는 혜택이 있습니다. 호주 은행에 저축을 하는 외국인은 이자소득이 얼마가 되던지 이자 소득 중에서 10%만 세금으로 내시면 됩니다. 은행 통장을 개설하실때 외국인이라고 하시면 (여권으로 증명), 은행에서 자동으로 이자 지급시 10% 세금을 공제합니다. 큰 돈을 예금하시는 분들에게는 분명 혜택이겠지요.

잊지 마세요! 은행에 구좌를 개설하실때는 꼭 택스파일넘버를 제출하세요.

건강한 한 주 보내시고, 다음 주에도 유익한 내용으로 다시 찾아 뵙겠습니다.

Disclaimer: 상기 내용은 일반적인 세무와 회계상식 안내문이며, 이에 대한 어떠한 법률적인 책임을 지지 않습니다.

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xiaozheng6666 작성일 17-12-23 23:19

2017-12-23 xiaozheng6666
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