Consumption tax interim filing

The shortened taxable period explained in the previous article requires a final tax return for each shortened taxable period.

Unlike this, the interim consumption tax return system explained here assumes that the taxable period is one year, the same as the fiscal year, and a final tax return is filed once a year. Apart from that, the obligation to file one or more interim returns will arise depending on the size of the tax amount.

Companies with a shortened taxable period are not required to file an interim return.

The amount of consumption tax for the previous taxable period (a)Interim payment tax amountNumber of consumption tax returns filed per year
480,000 yen or lessNoneNo interim filing is required.
1 final return.
Over 480,000 yen to 4million yen6/12 of the (a)1 interim filing.
1 final return.
Over 4 million yen to 48 million yen3/12 of the (a)3 interim filing.
1 final return.
Over 48 million yen1/12 of the (a)11 interim filing.
1 final return.

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