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Special payment deferment for those who have difficulty in paying city taxes due to COVID-19

[2020年11月6日]

ID:8468

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Those who have difficulty in paying city taxes due to new coronavirus infectious disease have a special system of payment deferment/新型コロナウイルス感染症の影響で市税の納付が困難な方への徴収猶予の特例制度

Those who have had a considerable decrease in their incomes due to the effect of the new coronavirus infectious disease can receive the deferral of city tax payment for one year. No collateral is required and the arrears during the deferral is exempt.

※About deferment system of insurance premiums (National health insurance premium, Elderly care insurance premium, Medical care premium for the elderly) payment, please see this (in Japanese).(別ウインドウで開く)
Special system for deferment of tax payment
Eligible city taxes 

The following city taxes, which are due from February 1, 2020 to January 31, 2021

●Property tax / city planning tax  ●Light vehicle tax  ●City prefectural tax

※Of the above, you can also use this special case retroactively for unpaid city taxes that have already passed the due date (including those that have received other deferment) 
 Eligible persons

Taxpayers who fall under any of the following (1) and (2) are eligible.

Regardless of scale whether it is a corporation or an individual.

 (1)Due to the influence of the new coronavirus,

Revenues related to businesses, etc., have decreased by 20% or more compared to the same period of the previous year in any period (1 month or more) after February 2020.  

※ For businesses sectors, it includes salary income.

 (2)It is difficult to pay or make a payment at one time.
 Deadline for city tax payment and deferment period 

■First application (payment in May / June)  

Period 

Payment deadline  →  Maximum extension deadline

Property tax / City planning tax

1st period: May 31, 2020 → May 31, 2021

2nd period: July 31, 2020 → July 31, 2021

Light vehicle tax

 Whole period: May 31, 2020 → May 31, 2021

City prefectural tax

1st period: June 30, 2020 → June 30, 2021

2nd period: September 30, 2020 → September 30, 2021

 

■Second application (payment in September / October) 

Period 

Payment deadline  →   Maximum extension deadline

Property tax / city planning tax

 3rd period October 31, 2020 → October 31, 2021

 4th period December 31, 2020 → December 31, 2021

City prefectural tax

3rd period November 30, 2020 → November 30, 2021

4th period January 31, 2021 → January 31, 2022

※The deadline of payment is the deadline stated in the city tax regulations.

※We will accept it at any time although we accept twice in principle.
 Documents required for submission ◎Payment deferment application (the form can be downloaded from the following)

◎Documents that show the status of income, cash and deposit.

Example: Copies of sales books, cash books, payment slips, bankbooks, etc.

※If it is difficult to submit the documents, we will ask you verbally.
 Application procedure Applications must be submitted by June 30, 2020 or the deadline for payment (if the deadline is extended, the deadline after the extension), whichever is later.

Please submit the application documents by bringing yourself or by mail.

※When mailing, please write "Application for deferment of tax payment" on the envelope.
 Application by mail・Inquiry 〒526-8501 Shiga prefecture, Nagahama city, Yawata-higashi cho 632

Nagahama City Hall Tax Division

Property tax / city planning tax:0749-65-6523  

City prefectural tax:0749-65-6524

Light vehicle tax:0749-65-6508
 Others

●Please cooperate with the application by mail as much as possible to prevent the spread of infection.

●It is also possible to pay systematically according to the situation of business, such as payment in the middle of the deferment period or installment payment.

●If you take the deferment system, we cannot issue a full payment certificate or a vehicle inspection tax payment certificate. Also, in the tax payment certificate, it will be displayed in the unpaid amount column when the original due date has passed. You must pay taxes if you need a tax payment completion certificate, a vehicle inspection tax payment certificate, and a tax payment certificate which does not show unpaid tax.

●You must notify the payment suspension if you wish to postpone the payment and the payment method is direct debit. (You can download the form from the following)

Account transfer suspension notification

About extension of deadline to corporate municipal tax returns due to new coronavirus infectious disease affection

If there is an unavoidable reason such as being unable to file or pay due to the effects of the new coronavirus infection, you can apply to extend the deadline. For details, please see here (in Japanese)(別ウインドウで開く)

Deferment system for redemption by petition

There is a deferment system for redemption by petition when the city taxes cannot be temporarily paid due to the influence of the new coronavirus infection, although it does not fall under the payment deferment system. (Deferment of redemption by petition: Article 15-6 of the Local Tax Law)

Inquiries about the deferment system for redemption: Delinquency Adjustment Division  0749-65-6517


(「新型コロナウイルス感染症の影響で市税の納付が困難な方は徴収猶予の特例制度があります」について)


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