如果在6个月届满后不想申索呆账减免,那么课税人士必须在5天内,以书面形式通知总监他想在日后申索的意愿。
附上的信件乃个人诠释,供参考之用;内容或许需要自行调整(关税局理应应该给予一个信件样本给大家参考,这样大家就无须猜来猜去,从而降低商家们的混淆。)
If the Bad Debt Relief is not claimed immediately after the expiry of sixth month, then the taxable person has to notify the Director General (DG) within 5 days after the expiry of sixth month on his intention to claim at a such later date.