Consolidated Income Tax
Tax Category：Consolidated Income Tax
| Item |
Time Limit
for Handling |
- Application for tax payment certificate
|
7 days |
- Issuance of savings tax-deduction certificate
|
7 days |
- Application for correction of with holding items filed by withholders
|
7 days |
- Application for declaration and report of reviewing tax declaration on paper cases
|
10 days |
- Application for unified code of withholders
|
6 days |
- Application for re-issuance of withholding tax certificate filed by withholders
|
7 days |
- Application for exemption from withholding tax filed by public organizations and institutions
|
10 days |
- Application for correction or deduction on tax payable
|
8 days |
- Correction or write-off of non-withholding tax
|
30 days |
- Application for accrual basis（or change of accounting system）filed by professional participants
|
6 days |
- Application for correction of cases under jurisdiction of the office
|
10 days |
- Application for The Management, Utilization, and Taxation of Repatriated Offshore Funds Act by individual.
|
45 days |
Note :
ⓞ If a national holiday or other rest of three days or more is encountered in the period listed above, the period plus the continuous holiday days shall be used as the time limit.
ⓞ The branch of jurisdiction, taxation offices and service stations are the units handling the applications.
Last updated：2021-06-25
