About the collection postponement (exception system) of city tax: [to person having difficulty in tax payment under the influence of new coronavirus infectious disease]
There was system that could receive postponement of the collection of local taxes for one year in equivalency that there was decrease to income to affect business under the influence of new coronavirus infectious disease.
Offer of security is unnecessary. In addition, it does not cost arrearages either.
It applies to person of tax payer, special collection duty that 1, 2 all next satisfy.
1. Income to affect business under the influence of new coronavirus infectious disease during any period (more than one month) after February, 2020 almost in comparison with the same period a year ago
Decreasing more than 20%.
2. It being difficult we pay at 1:00 or to perform the delivery.
○Target local taxes
・Personal residence tax that deadline of the delivery comes by January 31, 2003 from February 1, 2020, almost all items of taxation (except thing to put by method of the certificate stamp collection) including property tax
But, we become a target.
・Of these, sailing up about unpaid local taxes (including thing receiving other postponements) that deadline of the delivery has already passed, and using this exception
We can do it.
・By day when either of two months (June 30, 2020) later or deadline of the delivery (deadline of the delivery after extending when deadline of the delivery is extended) is slow from the enforcement of laws and ordinances concerned application
・Permission of exception of copying of material which the situation of income and cash equivalent understands other than application or application submitted to other administrations (e.g.,: National Taxation Offices) or postponement
We can apply even for having you attach the permission notification when you receive this.
・When submission of the material mentioned above is difficult, we visit by word of mouth.
○The collection postponement application (exception)
[entry sample] The collection postponement application (PDF: 679.6 kilobytes)
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(when amount of money that is going to receive postponement is 1 million yen or less)
(when amounts of money that are going to receive postponement exceed 1 million yen)
List of property (Excel: 53.5 kilobytes)