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Home > Export/Import > Customs Answer(FAQ) > 1307 Outline of Additional Tax System and Heavy Additional Tax System (FAQ)

1307 Outline of Additional Tax System and Heavy Additional Tax System (FAQ)


(1) Additional Tax for Deficient Declaration
  When a correction of customs declaration is made, in compliance with tax office's instructions after a deficient tax declaration is found, additional tax for deficient declaration shall be, in principle, collected at the rate of 10%  of the tax increment. If a correction of customs declaration is made, on or after the following day you have received customs notification of inspection prior to foreknowledge of the correction, additional tax for deficient declaration shall be collected at the rate of 5% of the tax increment. No additional tax is due if there is reasonable grounds for the understated declaration. If a correction of customs declaration is made voluntarily without foreknowledge of the correction by the inspection, no additional tax is imposed.
 

(Note) If an incremental tax after the correction of customs declaration exceeds the amount of the principle tax or \500,000 (whichever larger), an additional tax for deficient declaration shall be collected at the rate of 5% of the excessive amount.


(2)  Additional Tax for No Declaration
  When no tax declaration is made and when a decision is made accordingly by the director-general of the customs office or when a correction is made after the said decision, an additional tax for no declaration shall be collected at the rate of 15% of the tax amount payable under the said decision.
  If a special declaration after maturity is submitted or a correction of customs declaration is made on or after the following day you have received customs notification of inspection prior to foreknowledge of the correction, additional tax for no declaration shall be collected at the rate of 10% of the newly tax increment.
  However, no additional tax is due if there is reasonable grounds for no declaration.
 

(Note)When the tax amount payable under the decision exceeds \500,000, An additional tax for no declaration shall be collected at the rate of 20% of the excessive amount.
(Note)If an additional tax for no declaration or a heavy additional tax is levied for same tax items within five years from the previous day when a special declaration after maturity is submitted or a correction of customs declaration is made or a correction for increase is made by customs office, additional tax for no declaration is 10% of the newly imposed tax.

(3)  Heavy Additional Tax
  When “additional tax for deficient declaration” mentioned above in (1) is imposed on an importer and when the importer files a deficient declaration by means of concealing or suppressing the fact that it is basis for determining taxable values, etc., the heavy additional tax shall be imposed, instead of additional tax for deficient declaration concerning tax amount that should be basis for calculating additional tax for deficient declaration, at the rate of 35% of the basic tax amount.
  When “additional tax for no declaration” mentioned above in (2) is imposed on an importer and when the importer files a tax declaration by means of concealing or suppressing the fact that it is basis for determining taxable values, etc., the heavy additional tax shall be imposed, instead of additional tax for deficient declaration concerning tax amount that should be basis for calculating additional tax not declared, at the rate of 40% of the basic tax amount.
  When part of the tax amount is based on the fact that it is not concealed or suppressed, the amount shall be deducted from the tax amount that should be basis for calculating the heavy additional tax.

(Note) If an additional tax for no declaration or a heave additional tax is levied for same tax items within five years from the previous day when a special declaration after maturity is submitted or a correction of customs declaration is made or a correction for increase is made by customs office, additional tax for no declaration is 10% of the newly imposed tax.

  (Article 12-2, 12-3 and 12-4 of the Customs Law)


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