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Tax Calendar

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Tax calendar for 2022

Period

Routine Events
1/1-1/5

Small-scale Business Entities shall file the input vouchers of 4th quarter of the last year

1/1-2/7

Filing Income Tax Statement for year 2021

1/1-2/10

Issue Receipt of Income Certificate for year 2021

1/1-12/31

Filing of 2021 Master Files and Country-by-Country Reports

2/11-2/20

Small-scale Business Entities shall pay the Business Tax of 4th quarter of the last year

4/1-4/5

Small-scale Business Entities shall file the input vouchers of 1st quarter

4/28-6/30

The income and deductions data inquiry for year 2021

5/1-5/10

Small-scale Business Entities shall pay the Business Tax of 1st quarter

5/1-6/30

Filing 2021 individual income tax return

5/1-6/30

Filing of 2021 Profit-Seeking Enterprise Income Tax Return and Declaration of 2020 Retained Earnings

7/1-7/5

Small-scale Business Entities shall file the input vouchers of 2nd quarter

8/1

Direct Deposit Tax Refund for Foreigner (The first bulk)

8/1-8/10

Small-scale Business Entities shall pay the Business Tax of 2nd quarter

9/1-9/30

Filing of Provisional Income Tax Return

9/12

Direct Deposit Tax Refund for Foreigner (The second bulk)

10/1-10/5

Small-scale Business Entities shall file the input vouchers of 3rd quarter

11/1-11/10

Small-scale Business Entities shall pay the Business Tax of 3rd quarter

Within the first five days of each month

Declaration and payment of securities (futures) transactions tax

1st to 15th day of each month

Filing and paying Business Tax

1st to 15th day of each month

Declaration and payment of commodity tax

1st to 15th day of each month

Declaration and payment of tobacco and alcohol tax

1st to 15th day of each month

Declaration and payment of specifically selected goods and services tax (specifically selected goods and services )

1st to 15th day of each odd month

Filing and paying Business Tax

For a month within the second month after Fiscal Year End Assets Revaluation Application
Three months prior to commencement of the next fiscal year  Application of changing accounting basis for profit-seeking enterprise not organized as a company
Within the sixth month of the beginning of the fiscal year. Profit-seeking Enterprises apply for using blue return form (except newly established Profit-seeking Enterprises).
Within one month before the end of the fiscal year. Newly established Profit-seeking Enterprises apply for using Blue Return Form.
Profit-seeking enterprises should file applications for  advance pricing arragements before the end of the first fiscal year in which the transactions occurred. Application for advance pricing arragements
Prior to Filing  the Annual Profit-seeking Enterprise Income Tax Return Transfer Pricing-ratification of not having de facto controlling or subordination relationships between two profit-seeking enterprises

 

Last updated:2022-05-03