News Details


Promotion of Applications via e-Tax_ Submission in PDF Format

List of news

1. Introduction
As large companies are required to file returns via the Internet, the number of companies using e-Tax is increasing steadily. Amid this trend, as described in the 2021 tax reform proposals, the application and notification related to national taxes will be permitted to submit as image files (PDF format) even though the procedure of such applications and documents is not compatible with e-Tax. Although the new rule will be effective on or after 1 April 2021, it is partially implemented from January 2021.

2. Submission of “Application for Extension of Filing Due Date of Consumption Tax Return”
Due to the 2020 Tax Reform, a company with a certain condition is allowed to extend the filing due date of consumption tax return by one month. If a company whose fiscal year ends in March applies the rule from this fiscal year-end, the application must be submitted by 31 March 2021. Although the company can send the document by postal mail, the submission by image data (PDF format) is also available. Please note that if the specified format is required due to the upgrade of e-Tax, the relevant format instead of PDF should be used.

3. Applications for tax treaties
Applications for tax treaties are also allowed to submit as PDF format. In line with the increased international transactions, the online submission of applications for tax treaties in PDF format will be quick and convenient for users. The National Tax Agency will strongly promote the online submission of all applications, notification, and documents via e-Tax from now on.

4. Conclusion
In this News, we mentioned the promotion of applications via e-Tax _ submission in PDF format. Please note that this News only introduces general outlines and does not include professional advice. So please make sure not to make any decisions without taking professional advice individually. If you have any questions, please feel free to contact us.

(Reference / Japanese)
National Tax Agency “Procedures eligible for submission as image data” (Accessed on 25 February 2021)
Zeimutsushin No.3643 “Extension of filing due date of Consumption Tax Return _ Application is Eligible for submission in PDF format”