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Information related to 2021 Tax Reform

On 19 May, the National Tax Agency released the ‘FAQs about the submission of the application form for tax treaty, etc. by electromagnetic method’.

FAQs about the submission of the application form for tax treaty by electromagnetic method

By virtue of the 2021 Tax Reform, the non-residents, etc. are permitted under certain conditions to provide the matters to be described in the application form for the tax treaty, etc. by electromagnetic method, instead of submission in writing, to the withholding agents and the withholding agents are permitted to provide the matters to be described in the application form for the tax treaty, etc. by image data such as PDF file, instead of submission in writing, to the tax office through the e-Tax system on or after 1 April 2021.

The ‘FAQs about the submission of the application form for tax treaty, etc. by electromagnetic method’ (Japanese only) consist of the following four sections:

  • Outline of the rule
  • Where non-residents, etc. provide electromagnetic records to the withholding agents
  • Where withholding agents provide the image data to the tax office through e-Tax system
  • Preservation of the application form for tax treaty, etc. by withholding agents

We have set out in this e-Tax News the brief contents of the FAQs by each section in the above, which includes non-available information in relevant laws and regulations.

KPMG Japan e-Tax News No.232

e-Tax News

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