For local income taxes, tax base itself corresponds to the amount of income or corporation tax.
a postal address, ultimately providing better administrative services to tax payers.
information depending on which tax variation is made. Currently, the payment, amendment and
rectification of national taxes are made under a consistent system. In other words, individuals pay
national taxes to a jurisdictional tax office and, if those taxes need to be amended or rectified for
some reasons, they just have to conduct amended tax return or claim for rectification to the same
tax office. Concerning local income taxes, in contrast, notices of tax refund to individuals are sent
not to their workplace from which taxes for earned income, retirement income and dividend
income were specially collected or municipal or county offices that have jurisdiction over a place
where those incomes were paid, but to other municipal or county offices that control a place at
which those individuals have their own postal address based on which global income tax is levied.
This problem should be solved through improving the national tax service’s notification of places
for withholding and tax payment and unifying places to which taxes are refunded into one having
a postal address, ultimately providing better administrative services to tax payers.? Key Words : Income Tax, Local Income Tax, Special Collection, Place for Tax Payment
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For local income taxes, tax base itself corresponds to the amount of income or corporation tax.
a postal address, ultimately providing better administrative services to tax payers.
information depending on which tax variation is made. Currently, the payment, amendment and
rectification of national taxes are made under a consistent system. In other words, individuals pay
national taxes to a jurisdictional tax office and, if those taxes need to be amended or rectified for
some reasons, they just have to conduct amended tax return or claim for rectification to the same
tax office. Concerning local income taxes, in contrast, notices of tax refund to individuals are sent
not to their workplace from which taxes for earned income, retirement income and dividend
income were specially collected or municipal or county offices that have jurisdiction over a place
where those incomes were paid, but to other municipal or county offices that control a place at
which those individuals have their own postal address based on which global income tax is levied.
This problem should be solved through improving the national tax service’s notification of places
for withholding and tax payment and unifying places to which taxes are refunded into one having
a postal address, ultimately providing better administrative services to tax payers.?
Key Words : Income Tax, Local Income Tax, Special Collection, Place for Tax Payment