| Period |
Routine Events |
| 1/1-1/5 |
Small-scale Business Entities shall file the input vouchers of 4th quarter of the last year |
| 1/1-1/31 |
Filing Income Tax Statement for year 2023 |
| 1/1-2/15 |
Issue Receipt of Income Certificate for year 2023 |
| 1/1-12/31 |
Filing of 2023 Master Files and Country-by-Country Reports |
| 2/15-2/24 |
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 |
| 4/26-5/31 |
The income and deductions data inquiry for year 2023 |
| 5/1-5/10 |
Small-scale Business Entities shall pay the business tax of 1st quarter |
| 5/1-5/31 |
Filing 2023 individual income tax return |
| 5/1-5/31 |
Filing of 2023 Profit-Seeking Enterprise Income Tax Return and Declaration of 2022 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 |
