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About the postponement system for those who have difficulty in paying taxes due to the influence of new coronavirus infection

Published 2020 years 05 month 26 Date

Last updated 2020 years 05 month 26 Date

"Special system" of XNUMX collection postponement

 Along with the new coronavirus infection, a law to partially revise the Local Tax Law was enforced, and a special case of postponement of collection for the new coronavirus infection was institutionalized.
If you have difficulty paying taxes, you can use the deferral collection system by applying.    

Overview of "special system" of XNUMX collection postponement

(When tax payment is difficult due to the effect of new coronavirus infection)

  • Target: All town taxes    
  • Grace period: XNUMX year    
  • Overdue fee: Exemption in full    
  • Collateral: Not required

[Guidance] A postponement system (leaflet) in the town tax for those who have difficulty paying taxes due to the effects of the new coronavirus infection [PDF: 47KB] 

XNUMX application method

○ "Special system" of collection postponement (ground law: Local tax law supplementary clause Article 59)

Condition

The following a. Those who meet both of the above are eligible.

A. When the new coronavirus infectious disease has reduced the income related to business, etc. by approximately XNUMX% or more compared to the same period of the previous year in any period (XNUMX month or more) after February XNUMX.

When payment is difficult or difficult to make at one time

* When deciding whether it is difficult to pay or make a payment at one time, we will consider the circumstances of the person who applied for it, taking into account at least the business funds for the next six months.

Be targeted

town  Tax

All town taxes that are due by February 31, XNUMX to January XNUMX, XNUMX

猶 予 期間

Up to XNUMX year from the deadline

* It is also possible to pay systematically according to the situation of the business, such as payment in the middle of the grace period or installment payment.        

Application deadline

Until the deadline

(However, for town taxes that are due from February 30, 30 to June XNUMX, XNUMX, the deadline for application is June XNUMX, XNUMX.)

* If there are multiple payment deadlines, you must file a tax every time a town tax is paid. (Example: Property tax No. XNUMX3The deadline for delivery is9Month30Because of the day6Month30It is not possible to apply in advance. )

Application form

Please submit the following documents to the Taxation Section, General Affairs Division, Nagawa Town Hall by mail.

A Collection postponement application (for special system) [XLSX: 83KB]

Documents pertaining to property balance

C. Documents sufficient to prove the fact that income has decreased

(Example: Copy of sales book, cash account book, salary statement, deposit and savings passbook, etc.)

* The documents a and c can be omitted if it is difficult to submit. We ask for your cooperation because the staff may confirm by phone during the examination.

Example of description

[Example] Collection deferment application (for exception system) [PDF: 1005KB]

[Description example] Property balance statement (for exception system) [PDF: 163KB]

When we do not correspond to "special system" of XNUMX collection postponement

If you do not meet the conditions of the "special system" for deferment of collection, please contact the Tax Affairs Section, General Affairs Division.

XNUMX Flow of procedures for postponement of collection

XNUMX. Please fill out the application form and send it to the Taxation Section, General Affairs Division, Nagawa Town Hall by mail.

XNUMX. After receiving the necessary documents, we will conduct an examination.

* Please contact us by phone during the examination as we may ask you about the contents of the application documents and the status of income and expenditure.

* Although the number of days required for procedures such as examination is expected to be several days to XNUMX days, please note that it may take several days depending on the application situation.

XNUMX. We will send you a letter (or a letter of refusal) of the decision to suspend collection and a new payment letter by mail to the applicant.

XNUMX. After the grace period is decided, please pay by the newly sent payment slip by the end of the grace period (up to XNUMX year).

Contact Us

Affairs Division tax engagement
Phone: 0268-75-2063

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