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Update of FAQs Relating to COVID-19

National Tax Agency-Update of FAQs Relating to COVID-19

On 26 February 2021, the National Tax Agency updated the ‘FAQs about the tax treatments for the tax filing and tax payment procedures, etc. relating to COVID-19’.

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The FAQs (Japanese only) have been updated several times since the original release on 25 March 2020.

The update of the FAQs includes new FAQ ‘Q7. Timing of revenue recognition of subsidies, etc.' for corporation tax in the section '5 Tax Treatments relating to COVID-19’.

We have set out in this e-Tax News contents of the FAQs which were added on 26 February 2021, etc.

KPMG Japan e-Tax News No.222

e-Tax News

© 2021 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. © 2021 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.


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