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- In the case of deficit settlement, do I need to file a corporate municipal tax?
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Q
In the case of deficit settlement, do I need to file a corporate municipal tax?
Last updated on March 8, 2024.
Taxes
A
Even if the corporate tax amount (national tax) does not occur due to the deficit settlement, a tax return is required because the per capita rate of corporate municipal tax is taxed. Please submit final income tax return of corporation municipal tax and pay per capita rate.
Inquiries to this page
Corporate Taxation Division, General Tax Department, Finance Bureau
Phone: 045-671-4481
Phone: 045-671-4481
Fax: 045-210-0481
E-Mail address [email protected]
List of related pages Open the menu of related page list
- Can I change the method of receiving the special collection tax notice?
- Please tell me about the per capita rate when a corporation with no personality starts a profit business.
- Please tell me how to read the special collection tax notice (for special collection obligation holders) [change].
- Please tell me how to read the special collection tax notice (for special collection obligation holders) [Initial minute].
- If a corporation already has an office (head office / branch) in Yokohama City opens a new office in another ward in Yokohama City, please tell us about the number of per capita months and the calculation method of per capita rate.
- Please tell me about the number of per capita rate months and how to calculate per capita rate when office (head office, branch) in Yokohama-shi moves to another ward in Yokohama-shi in the middle of business year.
- We receive reduction of taxes of corporation municipal tax, but what happens if we start profit business?
- Last year, I received a license to reduce the corporate municipal tax, so I would like to receive it again this year, but I have not sent the necessary documents for the application. When will you be sent?
- We want to apply for reduction of taxes of corporation municipal tax, what kind of procedure is necessary?
- Please tell about presentation documents of corporation municipal tax when corporation moved from outside Yokohama to Yokohama-shi.
- Please tell about presentation documents of corporation municipal tax when you established and established corporation in Yokohama-shi.
- When is the deadline for filing a final income tax return for corporate municipal tax?
- Please tell transfer account number, subscriber, designated financial institution name, post office collection store to list in payment notice of corporation municipal tax of Yokohama-shi.
- What kind of procedure is required for corporate municipal tax if a special extension of the filing deadline is approved by corporate tax (national tax)?
- In the case of deficit settlement, do I need to file a corporate municipal tax?
- Please tell management number to list in report, payment notice of corporation municipal tax.
- About corporation municipal tax, when we report, report in eLTAX, how many ward should we choose presentation place?
- Do you pay corporation municipal tax, or please tell sum that you pay?
- Can you download styles such as report, payment notice, report of corporation municipal tax?
- The protection number of the special collection tax notification letter stored in eLTAX is unknown.
- If an employee dies, necessary/required procedures says. Individual inhabitant tax
- I don't know how to describe the transfer of salary earner registration form regarding special collection.
- What should I do if I find that the employee's January 1 Address was different from the Address listed on the payroll report? (Address misinformation)
- What should I do if an employee who submitted a payroll report retires? (Transfer of salary earner, registration form)
- What should I do if an employee who submitted a payroll report changes jobs and changes his / her workplace? (Transfer of salary earner, registration form)
- If I am designated as a special collection obligation holder, do I have to collect all employees specially?
- Where is the contact information for starting and operating electronic filing (eLTAX)? (Submission of salary payment reports, etc.)
- What should I do if there is a change in the location or name listed in the pink salary payment report (summary table) sent from Yokohama City? .
- If there are no employees with Address in Yokohama, how do I submit a payroll report?
- When submitting a salary payment report by electronic report (eLTAX), are there any precautions when submitting a normal collection?
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- How do I submit a payroll report for prospective Retirement, employees on leave or on childcare leave?
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- How should I submit a payroll report?
- For employees with Address in Yokohama, there are several wards where they live. Where should I submit a payroll report?
- Do I have to submit a payroll report (individual statement) for retired employees?
- Please tell me who needs to prepare a payroll report (individual statement).
- I haven't received my payroll report, why?
- When will the payroll report be sent to you?
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- Is the personal information of the special collection tax amount (change) notice (for taxpayers) kept confidential? Individual inhabitant tax
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- I received a special collection tax amount (change) notice for the past year, what should I do? Individual inhabitant tax
- I would like you to reissue the special collection tax amount (change) notice. Can you reissue it? Individual inhabitant tax
- An employee has offered that the contents (number of dependents, income, etc.) written in the special collection tax amount (change) notice (for taxpayers) seem to be different. Why? Individual inhabitant tax
- We have not submitted a salary payment report for addition or correction, a salary earner transfer registration form, or a request for switching to special collection, but we have received a special collection tax change notice. Why is it? Individual inhabitant tax
- How is the special collection tax notice notified when I submit a salary payment report by electronic report (eLTAX)? Individual inhabitant tax
- I have an employee who is not listed in the special collection tax notice. Why? Individual inhabitant tax
- I have not received a special collection tax notice, why? Individual inhabitant tax
- For retired employees, we have already submitted a transfer of salary earner, registration form, and received a notice of special collection tax. Why is it? Individual inhabitant tax
- We have received a special collection tax notice for employees who have already retired. What should I do? Individual inhabitant tax
- When will the municipal tax and prefectural tax special collection tax amount letter of advice for 2024 be sent? Individual inhabitant tax
- Is seal necessary for a transfer of salary earner registration form or a request for switching to special collection?
- I would like a copy of the salary earner transfer registration form to be mailed. What should I do?
- How do I calculate and pay the city and prefectural tax personal residence tax on Retirement income?
- What kind of procedure is required if an employee who currently specially collects personal residence tax moves?
- What kind of procedure is required if the name or location of the payer (special collection obligation person) changes?
- What should I do if I wish to correct the contents of the transfer of salary earner registration form? (Procedures for special collection)
- Is it necessary to submit a salary earner transfer registration form if an employee with a special collection tax of 0 yen (non-taxable) retires?
- What kind of procedure is required if an employee who currently has a special collection of personal residence tax retires?
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- When switching from normal collection to special collection, how should I enter the column of "monthly amount" in the "Request for Switching to Special Collection"? Individual inhabitant tax
- What kind of procedure is required to switch personal residence tax from normal collection to special collection when joining the company?
- I don't know how to fill out the request form for switching to special collection.
- Where are the submission destinations and contact information for corporate municipal tax returns and reports?
- What kind of document is a payroll report?
- Do you have to submit various reports (transfer notices, salary payment reports, etc.) related to special collection directly to the counter?
- Where should I submit a salary payment report for employees living in Yokohama?
- Please tell me about the tax rate of corporate municipal tax in Yokohama City.
- I would like to open a new office or change the Address. How do I proceed?
Page ID: 123-604-921
