
954e91bb3aa4aeba7bf8c4fd5cae4a40.ppt
- Количество слайдов: 22
National Tax Agency JAPAN 3/19/2018 12 th XBRL International Conference 0
The national tax electronic declaration/payment system National Tax Agency JAPAN 1 12 th XBRL International Conference
The service of the tax payment infrastructure by IT Download various information and formats from NTA’s home page. n Create the final return n The automatic report creating machine by the touch-panel n TAX-Answer …etc. n and…e-Tax 2 12 th XBRL International Conference National Tax Agency JAPAN
The process of the e-Tax introduction n February, 2004 Starts from the Nagoya regional taxation bureau jurisdiction *The income tax, the consumption (the individual) declaration n March, 2004 Available procedures expansion *Declaration, payment, application, reporting for the corporation tax and consumption tax n June, 2004 September, 2004 n April, 2005 n All prefectures are available Available procedures expansion *Almost all procedures are available Adds procedures for declaration of the liquor tax and the revenue stamp tax 3 12 th XBRL International Conference National Tax Agency JAPAN
The characteristic of the national tax procedures (= e-Tax’s characteristic) The information which concerns the rights and obligations of the taxpayer directly; >> The quality and the security are very important. n Used for the various procedures by the individuals and the corporations. n A great deal of data at specific period of the year n 12 th XBRL International Conference 4 National Tax Agency JAPAN
Overview of e-Tax (Declaration ) Tax offices Declaration data transmission Taxpayer Delegation Licensed tax accountant (Tax payment ) 12 th XBRL International Conference Payment directions • Confirmation of payment information • Transmission of settled payment information Post offices Financial Institutions (BOJ agencies) Bank of Japan The multi-payment network Payment to the Government’s account ATM 5 National Tax Agency JAPAN
Available procedures for e-Tax n n n Declaration (Corporation tax, Income tax, Consumption tax, liquor tax, stamp tax) Payment (All tax items) Submission and payment of account for collection of the withholding taxes Submission of the legal records Application/Notification (almost all procedures) Request for certificate of electronic tax payment/commission payment 6 12 th XBRL International Conference National Tax Agency JAPAN
Available user for e-Tax n n n Taxpayer with obligation Withholding tax payer with obligation Legal record presenter with obligation Licensed tax accountant Manufacturer of alcoholic drinks, liquor stores 7 12 th XBRL International Conference National Tax Agency JAPAN
Security of e-Tax Ø Protection of Personal Information on the Network >> SSL * (Encryption) Ø Server, Database >> Firewall, IDS * n * Secure Socket Layer * Intrusion Detection System n n Personal authentication >> login with ID/Password Personal identification, Integrity confirmation >> Digital signature, Digital certificate 8 12 th XBRL International Conference National Tax Agency JAPAN
Preparation for e-Tax n n n The Internet environment is available >> Contract with the ISP Using Digital signature (Digital certificate) environment is available >> Digital certificate, IC card reader, etc… The Internet Banking is available >> Contract with Financial institutions * e-Tax presupposes the system of the authentication infrastructure and the financial institution. 9 12 th XBRL International Conference National Tax Agency JAPAN
Authentication technologies Digital Certificate for e-Tax (as of October, 2005) Ø Digital certificate of commercial registration (Registry office) Ø Public authentication service (Local government) Ø Certificate issuance service for licensed tax accountant (Japan Federation of Certified Public Tax Accountants' Associations) Ø …and 8 private authentication agencies n 10 12 th XBRL International Conference National Tax Agency JAPAN
System of Financial institutions The internet banking service of financial institutions for the Multi-Payment Network (MPN) - for individuals - for corporations n “Pay-easy” service for MPN …and ATM for the “Pay-easy” service 11 12 th XBRL International Conference National Tax Agency JAPAN
Procedures of use for e-Tax 12 12 th XBRL International Conference National Tax Agency JAPAN
Procedure for beginning e -Tax n n Submission of start-to-use notification (Mail available) >> Attach the confirmation papers just as transcript of register Acquisition of user ID number >> ID, Password Sending the e-Tax software from the Tax office Installation software, Registration for digital certificate, Change the password, Registration for the number of tax payment confirmation 13 12 th XBRL International Conference National Tax Agency JAPAN
Procedures of use for e-Tax (Declaration) ① ② ③ ④ ⑤ ⑥ Make the declaration data (through e-Tax software or other software) Digital signature Login to e-Tax system Send the declaration data Confirm the notification of receiving in message box (>> tax payment) 14 12 th XBRL International Conference National Tax Agency JAPAN
Procedures of use for e-Tax (Declaration) n Make the declaration data (through e-Tax software) Internalize available Financial disclosure (XBRL format) for declaration of corporate tax through the accounting software 15 12 th XBRL International Conference National Tax Agency JAPAN
Procedures of use for e-Tax (Tax payment) n ① ② ③ ④ n ○ Registration method (all tax items) Registration of the tax items, taxation term, tax amount, …etc. Login to the Internet Orders for payment Confirmation for Result of payment Input method (corporate tax, income tax, consumption tax) Available for use the Internet-banking, ATM…without registration of payment information 16 12 th XBRL International Conference National Tax Agency JAPAN
Usage of e-Tax (2004. 2~ 2005. 9) The number of start-to-use notification : 100, 901 n The number of use : 143, 412 Declaration : 89, 704 Withholding : 11, 155 Legal record : 21, 914 Application : 4, 345 Tax payment : 16, 294 n 17 12 th XBRL International Conference National Tax Agency JAPAN
Help-desk for users e-Tax Homepage >> Serving information for using e-Tax ( http: //www. e-tax. nta. go. jp/) n Help desk >> Answering any questions for procedures to use, handling software, … Tel : 0570 -015901 9: 00 a. m. ~ 5: 00 p. m. weekdays only n 18 12 th XBRL International Conference National Tax Agency JAPAN
Original-character : Mr. E-TA n n n Simple and familiar character Character name >> named after e-Tax Design >> e + Shape of PC monitor 19 12 th XBRL International Conference National Tax Agency JAPAN
Please use e-Tax !! n n n You can do any procedures for declaration and tax payment from your home, office, some other places !! It is very convenient for repeat procedures, such as every month payment of withholding tax, midterm declaration of consumption tax !! You can receive the format of start-to-use e-TAX from the tax offices or NTA’s homepage !! >> http: //www. nta. go. jp/ 20 12 th XBRL International Conference National Tax Agency JAPAN
Thank you National Tax Agency JAPAN 21 12 th XBRL International Conference
954e91bb3aa4aeba7bf8c4fd5cae4a40.ppt