제목 없음August
11, 2006
Interim
prepaid tax amount due by the end of August
334,000 corporations
whose fiscal year ends at the end of December must pay the interim prepaid tax
amount by August 31, 2006.
Interim prepayment
of corporate tax is aimed at distributing cash outflows of corporations and
ensuring balanced tax revenues by having part of the estimated corporate taxes
prepaid. Generally, the interim prepayment period is between January 1st and
June 30th of each year.
It is recommended
that taxpayers file a tax return electronically within the filing period. Taxpayers
may use the electronic payment service upon electronically filing their income
tax, which saves the trouble of having to submit additional documents.
※
Extending 『Generous Tax Administration』 to corporations that have suffered
from natural disasters
If a corporation
has been confirmed to have suffered damages from the seasonal typhoons and local
downpour, the term of interim prepayment can be extended as long as three months
without security, even without any request being made on the part of the taxpayer
concerned.
Also, in case that
a corporation should have to pay the interim prepaid tax amount by self-calculation,
the time limit for submitting the corporate tax interim prepayment invoice can
be extended three months.
