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Extension of the filing and payment deadline until 16 April 2020.

Japan Inbound Tax & Legal Alert March 2020, No. 52

In an effort to mitigate the spread of COVID-19 by reducing the number of people visiting tax offices in March 2020, Japan’s National Tax Agency (NTA) announced on 27 February 2020 an extension of the filing and payment deadline for the following taxes until 16 April 2020.

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Updated: 30 March 2020

Type of tax

Original due date

Individual income tax 16 March 2020
Consumption tax  for personal business 31 March 2020
Gift tax 16 March 2020

 

There has been no specific announcement regarding the filing and payment deadlines for corporate income tax, consumption tax for corporations, and other corporate related taxes. Therefore, at this time, corporations should expect to file and pay taxes by the original due dates (including normal extensions).

However, under existing disaster relief measures, all taxpayers may apply for a grace period to pay national taxes and file the associated tax returns (including corporate tax) if the taxpayer is having difficulty paying or filing due to a disaster or other unavoidable reason (including COVID-19) without penalties and interest, provided the required conditions are met and the application is submitted on time. Granting of the grace period is at the discretion of the tax authorities. A similar measure exists for local taxes.

On 25 March 2020, the NTA published FAQs (PDF/Japanese only) responding to common questions taxpayers may have on the measures, and we will report on these in more detail in a subsequent alert.
 

* This Article is based on the relevant Japanese or specific country’s tax law and other authorities in effect on the date of this Article. This Article would not be guaranteed updating if there are any changes in Japanese tax law, any other law, or interpretations by the courts or tax authorities thereof after the date of this Article.

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