No.14002 Recommendation for tax payment by transfer account
Recommendation for tax payment by transfer account
When you wish to process automatically a payment/estimated prepayment of income tax or payment/interim payment of consumption tax in the case of sole business proprietors, account transfer is recommended as it is convenient and broadly used by many taxpayers. (Note 1)
Account transfer is a method of tax payment, under which tax payment is automatically processed from taxpayer’s own account of financial institution. (Note 2)
In order to start tax payment by transfer account, you need to submit the request form by the statutory due date of tax payment to the tax office or financial institution of which you have deposit/saving account to make a tax payment. (Note 3)
You can also submit the form via internet, “e-Tax system”.
Account transfer will continue to apply to next payments without any procedure unless you notify the change of deposit/saving account of payment or the cancelation of the tax payment by transfer account or unless the competent Tax Office after moving, etc. is not the same as the one before. （Ｎｏｔｅ ４）
You should confirm the balance of your deposit/saving account prior to the date of tax payment by transfer account. Otherwise, if your tax payment by transfer account cannot be made due to an insufficient balance of your account, you will be subject to delinquent tax for the period starting from the day after the statutory due date.
The request form for tax payment by transfer account is available from any tax office and it can be also downloaded from the National Tax Agency Website.（See the instruction for entering the form.）
| (Note 1) | Account Transfer only applies to tax payment regarding final tax returns filed by the due date, estimated prepayment or interim payment. Therefore, that does not apply to payments regarding final tax returns filed after the due date or amended tax returns. |
| (Note 2) | A receipt for tax payment by transfer account will not be issued. |
| (Note 3) | If personal seal (Inkan) can be omitted registering when you open an account of financial institution, or you don’t remember which seal you have registered, please contact your bank beforehand. |
| (Note 4) | If the competent Tax Office that has jurisdiction over your tax payment place after relocation is not the same as the one before, you must (i) newly apply for tax payment by transfer account, or (ii) check an appropriate box to indicate your intention to continue tax payment by transfer account after relocating on a final tax return form for income tax or consumption tax or a “Notification of Transfer/Change of Place for Tax Payment” and submit it, to the competent Tax office that has jurisdiction over your tax payment place after relocation. |
- Consultation service for national tax is available at the Phone Consultation Center of the Regional Taxation Bureaus. Please take a look at "IF YOU NEED FURTHER INFORMATION, PLEASE CONTACT" and try the phone consultation service.
