Extension of Filing and Payment Due Dates for Individual Income Tax

Due to the rapid spread of the Omicron variant of the Coronavirus, on February 3, 2022, the Japanese National Tax Agency (NTA) announced an extension of filing and payment due dates for Individual Income Tax.

Considering the inability to maintain normal business hours in addition to a requirement to stay at home during the final tax return period (declared income tax: February 16 to March 15), the due date for filing and payment of Individual Income Tax using ‘simplified procedures’ has been extended to April 15, 2022. The number of taxpayers facing difficulty in filing tax returns is expected to increase. Although the taxpayers are not required to submit the application form for extension of filing and payment, it is required to state in the margin of the tax return that an extension of filing and due dates has been applied due to COVID-19, when the taxpayer is able to file the tax returns after the original due dates. In addition, other tax items other than declared income tax can also be extended in the same simplified procedures. Further details can be found in the updated FAQs on the NTA website (in Japanese only).

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