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Prefectural tax having difficulty in tax payment has postponement system. Please consult.

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Department of General Affairs Taxation Division 
TEL: 096-333-2098 
FAX: 096-387-4901 
Email [email protected]
 

Postponement system for person whom we pay prefectural tax at 1:00 and cannot deliver

 When it takes arrearages according to the days before paying when we do not pay prefectural tax by the deadline of the delivery and is not still paid even if we receive sending of reminder, we may receive disposition for failure to pay taxes such as seizure of property.

 As there is system that the tax payment is reprieved in any of the requirements by application when there is reason having difficulty in paying prefectural tax at 1:00, please consult with the nearest Regional Administrative Headquarters tax collection post in charge.

 

The collection postponement

  When there is fact listed below, and it is admitted that we cannot do payment, the tax payment for it at 1:00, it is system that tax payer or special collecting agent (says "tax payers" as follows.) applies, receives postponement. As a general rule, period of postponement is less than one year from deadline of the delivery. (we may be further reprieved depending on the situation for one year.)

 We examine after the application. There are necessity or not or condition of security on accepting postponement.

○Applicable fact

(1) When tax payers received disaster or we encountered theft

(2) When relative with living as one suffered from disease with tax payers or these people or we got injured

(3) When tax payers abolished business or they stopped

(4) When tax payers received remarkable loss about business

(5) When there was fact to be similar to (1) - (4) mentioned above

(6) When after having passed more than one year from original time limit, tax amount which you should pay became final and binding

 

○ Application documents

(1) Postponement of tax collection application

(2) Documents which prove that there is postponement pertinence fact

(3) Lists of property

(4) Statement of the income and expenditure

(5) Documents about offer of security

(6) Other necessary documents

※Submission documents increase and decrease by individual item.

 

○ When postponement of tax collection is accepted

(1) We do not receive the execution of disposition for failure to pay taxes such as new seizure or conversion (sale).

(2) When there is property which has already received seizure, the seizure may be canceled by application.

(3) All or a part of the arrearages during period when postponement of tax collection was accepted is released.

 

 

Postponement of conversion

 Tax payers apply and are system to receive postponement when it is admitted that we correspond to the next important matter. As a general rule, period of postponement is less than one year. (we may be further reprieved depending on the situation for one year.)

 We examine after the application. There are necessity or not or condition of security on accepting postponement.

○Requirements (it is necessary to meet all following (1) - (3).)

(1) We might do in maintenance oga difficulty of continuation of business or life by paying prefectural tax at 1:00, and delivering

(2) When it is admitted that we have faithful intention for the tax payment (besides, there is not nonpayment of prefectural tax)

(3) Apply within six months from deadline of the delivery

 

○ Application documents

(1) Postponement application of conversion

(2) Lists of property

(3) Statement of the income and expenditure

(4) Documents about offer of security

(5) Other necessary documents

※Submission documents increase and decrease by individual item.

 

○ When postponement of conversion is accepted

(1) Conversion (sale) of property which has been already seized is reprieved.

(2) A part of the arrearages during period when postponement of conversion was accepted is released.

 

 

 

Each Regional Administrative Headquarters tax collection post in charge

  ●Central Kumamoto Administrative Headquarters tax collection Lesson 1, tax collection Lesson 2

    〒862-8571

    6-18-1, Suizenji, Chuo-ku, Kumamoto-shi Kumamoto prefectural government office the first floor of the new building

    096-333-3200 (main)

  ●Northern Kumamoto Administrative Headquarters taxation division

    〒861-1331

    1272-10, Waifu, Kikuchi-shi

    0968-25-4272

 

  ●Southern Kumamoto Administrative Headquarters taxation division

    〒866-8555

    1660, Nishikatamachi, Yatsushiro-shi

    0965-33-2184

 

  ●Amakusa Area Administrative Headquarters Taxation Division tax collection group

    〒863-0013

    3530, Imagamashinmachi, Amakusa-shi

    0969-22-4370

 

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Department of General Affairs Taxation Division tax collection group
Telephone: 096-333-2099
Fax: 096-387-4901
Email [email protected]
(ID: 31607)
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Kumamoto prefectural government office   〒 862-8570  6-18-1, Suizenji, Chuo-ku, Kumamoto-shi, Kumamoto Tel: 096-383-1111 (main)
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