Japan - Extended Filing and Payment Deadlines for 2020 Individual Taxes
JP - Extended Tax Filing and Payment Deadlines
The Japanese government has announced that filing and payment due dates for individual income tax, individual consumption tax, and gift tax for 2020 will be extended by one month to April 15, 2021.
Japan’s National Tax Agency announced on 2 February 2021, that the filing and payment due dates for individual income tax for 2020 will be extended by one month to 15 April 2021, due to the spread of COVID-19.1
WHY THIS MATTERS
The extension of the filing deadline for 2020 individual income tax returns to 15 April 2021, is one of the measures that has been undertaken to allow taxpayers additional time to organise their tax affairs and to avoid large crowds at the tax office with taxpayers submitting tax returns.
For prior coverage of last year’s extension, see GMS Flash Alert 2020-042 (2 March 2020).
Extended Due Dates
The extended filing and payment deadlines for various individual taxes are as follows:
Payment dates for individual income tax and individual consumption tax by using automatic bank transfer will also be extended as follows:
1 ・申告所得税、贈与税及び個人事業主の消費税の申告・納付期限を令和３年４月15日（木）まで延長します（令和３年2月2日）(in Japanese) on the website of the National Tax Agency.
The information contained in this newsletter was submitted by the KPMG International member firm in Japan.
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