Final income tax return salaried employee
| A tax
An object period： It is submitted every year for from January 1
to December 31： The address ground district tax office presentation
time： It is submitted a share in the previous year by from February
16 to March 15 in this year
The case which needs the final income tax return of the salaried
employee
* Salary income more than 20,000,000
* Receive a salary from higher than two points; income more than
200,000s such as salaries as 従
* Earned income from one point, resignation income more than 200,000
* The thing that family corporation officers got the income to be
concerned with to loan it of assets from the company（Real estate
wage charges, loan interest）
* When an amount of money that it was done presentation せにず withholding
taxes of a report about the receipt of the resignation income at
resignation is excessive than amount of a tax appropriateness
* When I take petty losses income, medical cost subtraction, donation
subtraction
* When house borrowed money catches the special subtraction
"The case which needs a report other than a salaried employee"
* When I take the application of the disaster exemption
* Others About "incidental tax"
Interest tax： For amount of a tax delayed payment by the report
extension (Chief taxation business consent), 7.3% a year or the
ratio that either of November 30 official discount rate +4% is low
in in the previous year adds it.
A tax in arrears： 7.3% a year or the ratio that either of November
30 official discount rate +4% is low in in the previous year is
considered to be a tax in arrears for unpaid amount until two months
in a payment time limit. It takes 14.6% a year taxes in arrears
to 以降, payment.
Too little report additional tax： When when the amount of payment
by self-assessment was too little, became clear; is 10% for a deficiency
Post-date-negligence additional tax： 20% of amount of a tax payment
add it in the case of report presentation after a final income tax
return time limit
Heavy additional tax： With no report, the case of the underreport
subreption when disguised itself, heavy additional tax of 40% hangs
in substitution for 35% and post-date-negligence additional tax
in substitution for underreport tax additional tax. |
