Period |
Routine Events |
1/1-1/5 |
Small-scale Business Entities shall file the input vouchers of 4th quarter of the last year |
1/1-2/5 |
Filing Income Tax Statement for year 2024 |
1/1-2/17 |
Issue Receipt of Income Certificate for year 2024 |
1/1-12/31 |
Filing of 2024 Master Files and Country-by-Country Reports |
2/14-2/23 |
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 |
4/28-6/2 |
The income and deductions data inquiry for year 2024 |
5/1-5/10 |
Small-scale Business Entities shall pay the business tax of 1st quarter |
5/1-6/2 |
Filing 2024 individual income tax return |
5/1-5/31 |
Filing of 2024 Profit-Seeking Enterprise Income Tax Return and Declaration of 2023 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 |
9/11 |
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 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 arrangements before the end of the first fiscal year in which the transactions occurred. |
Application for advance pricing arrangements |
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 |