Submission of Tax Treaty Application Form by Electronic Data
Under the 2021 Tax Reform, the application for tax treaty for non-residents or foreign companies (hereinafter, “non-residents, etc.”) is allowed to submit by electromagnetic method instead of paper documents under the certain conditions on or after April 1, 2021. On May 19, the National Tax Agency released the FAQs regarding the submission of tax treaty applications via electromagnetic method. In this News, we will mention the necessary conditions required for electronic submission by introducing some of the twelve questions in the FAQs.
2. Conditions required for non-residents
In cases where non-residents, etc. submit the application form for tax treaties via electromagnetic method instead of submission in writing to the withholding agent who is obligated to withhold the income tax, they are required to clarify their own names or company names. In detail, according to the FAQs, the following three methods are shown: ① Attach an electronic certificate by using an electronic signature, ② Use ID number and password notified from the withholding agent, or ③ show the documents confirming the person who submits the application to the withholding agent.
3. Conditions required for submitting image data via e-Tax
In cases where the withholding agent submits the image data via e-Tax, it is required to use an electronic signature and submit the data with an attachment of an electronic certificate for the electronic signature. In addition, the image data is required to satisfy the following:
① The resolution is 200-dpi or higher.
② The gradation of red, green, and blue is 256 or higher (24-bit color).
③ The format is PDF file.
In this News, we mentioned “Submission of Tax Treaty Application by Electronic Data.” 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 / in Japanese)
FAQs regarding Application Forms for Tax Treaties, etc. by Electromagnetic Submission