You will probably file a tax return after the due date if you realize that you have not filed a tax return or because the tax office points out that you have not filed a tax return.
When you file the tax return after the due date, an additional tax for non-filing and a delinquency tax will be imposed.
The additional tax for non-filing will be imposed by multiplying the amount of tax due by a certain tax rate, which varies depending on when the tax return is filed.
(1) Within one month after the due date of the tax return: 0%
(2) Until the tax office notifies the tax audit: 5%
(3) From the notice of tax audit to the tax audit: 10%, 15%
(4) After the tax audit has started: 15%, 20%
There is a filing deadline for the submission of tax returns. For income tax, the deadline is March 15. The corporate tax and consumption tax deadline is two months after the last day of the fiscal year.
If the following requirements are met, no additional tax will be imposed if the tax return is filed.
The additional tax for non-filing is 5%.
The tax office will send a notice of tax audit before a tax audit is conducted. The period between the notice and the start of the tax audit is usually about one month. Submitting your tax return within that one month, you will be subject to an additional tax of 10% on up to ¥500,000 of the tax due and an additional tax of 15% on the portion that exceeds ¥500,000.
If a taxpayer files a tax return after a tax audit has begun, additional tax for nonreporting will be imposed at the rate of 15% on the amount up to 500,000 yen of the tax due and 20% on the portion of the tax due exceeding 500,000 yen of the tax due.
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