12 th xbrl international conference national tax agency japan
TRANSCRIPT
1212thth XBRL International XBRL International ConferenceConference
National Tax Agency JAPANNational Tax Agency JAPANNational Tax Agency JAPANNational Tax Agency JAPAN
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The national tax electronic The national tax electronic declaration/payment declaration/payment
systemsystem
National Tax Agency National Tax Agency JAPANJAPAN
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National Tax Agency JAPANNational Tax Agency JAPAN
The service of the tax payment The service of the tax payment infrastructure by ITinfrastructure by IT
DDownload ownload various various information and forinformation and formatsmats from NTA from NTA’s’s home page. home page.
Create the final returnCreate the final return The automatic report creating machine by The automatic report creating machine by
the touch-panelthe touch-panel TAX-AnswerTAX-Answer … … etc.etc.
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and…and…e-Taxe-Tax
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National Tax Agency JAPANNational Tax Agency JAPAN
The process of the e-Tax The process of the e-Tax introductionintroduction
February, 2004February, 2004 Starts from the Nagoya regional taxation Starts from the Nagoya regional taxation
bureau jurisdictionbureau jurisdiction*The income tax, the consumption (the individual) *The income tax, the consumption (the individual)
declarationdeclaration March, 2004March, 2004 Available procedures expansionAvailable procedures expansion
*Declaration, payment, application, *Declaration, payment, application, reportingreporting
for the corporation tax and consumption taxfor the corporation tax and consumption tax June, 2004June, 2004 All prefectures are availableAll prefectures are available September, 2004September, 2004 Available procedures expansionAvailable procedures expansion
*Almost all procedures are available*Almost all procedures are available April, 2005April, 2005 Adds procedures for declaration of the liquor Adds procedures for declaration of the liquor
tax and tax and
the revenue stamp taxthe revenue stamp tax1212thth XBRL International XBRL International ConferenceConference
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National Tax Agency JAPANNational Tax Agency JAPAN
The characteristic of the The characteristic of the national tax proceduresnational tax procedures (= e- (= e-
Tax’s characteristic)Tax’s characteristic) The information which concerns the rights and oThe information which concerns the rights and o
bligations of the taxpayer directly;bligations of the taxpayer directly; >> >> The quality and the security are very The quality and the security are very important.important.
Used for the various procedures by the individuaUsed for the various procedures by the individuals and the corporations.ls and the corporations.
AA great deal of data great deal of data at specific period of the at specific period of the
yearyear1212thth XBRL International XBRL International ConferenceConference
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Internet
The system foracceptance
Tax offices
Declaration datatransmission
(Declaration
)
Taxpayer
Post offices
Internet
(Tax paym
ent
)
Paymentdirections
•Confirmation of payment information•Transmission of settled payment information
Payment to the Government’s account
Bank of Japan
ATM
The multi-payment network
Overview of e-Tax
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Delegation
Licensed tax accountant
FinancialInstitutions
(BOJ agencies)
National Tax Agency JAPANNational Tax Agency JAPAN
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National Tax Agency JAPANNational Tax Agency JAPAN
Available procedures for e-TaxAvailable procedures for e-Tax
Declaration (Corporation tax, Income tax, Declaration (Corporation tax, Income tax, Consumption tax, liquor tax, stamp tax)Consumption tax, liquor tax, stamp tax)
Payment (All tax items)Payment (All tax items) Submission and payment of account for Submission and payment of account for
collection of the withholding taxescollection of the withholding taxes Submission of the legal recordsSubmission of the legal records Application/Notification (almost all Application/Notification (almost all
procedures)procedures) Request for certificate of electronic tax Request for certificate of electronic tax
payment/commission paymentpayment/commission payment
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National Tax Agency JAPANNational Tax Agency JAPAN
Available user for e-TaxAvailable user for e-Tax
Taxpayer with obligationTaxpayer with obligation Withholding tax payer with obligationWithholding tax payer with obligation Legal record presenter with obligationLegal record presenter with obligation Licensed tax accountantLicensed tax accountant Manufacturer of alcoholic drinks, liquor Manufacturer of alcoholic drinks, liquor
storesstores
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National Tax Agency JAPANNational Tax Agency JAPAN
Security of e-TaxSecurity of e-Tax
Protection of Personal InformationProtection of Personal Information on the Network on the Network >>>> SSLSSL * * (Encryption)(Encryption) * * Secure Socket LayerSecure Socket Layer Server, Database Server, Database >>>> Firewall, Firewall, IDS IDS **
* * Intrusion Detection SystemIntrusion Detection System Personal authenticationPersonal authentication
>>>> login with ID/Password login with ID/Password Personal identification, Integrity Personal identification, Integrity
confirmationconfirmation
>>>> Digital signature, Digital Digital signature, Digital certificate certificate 1212thth XBRL International XBRL International
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National Tax Agency JAPANNational Tax Agency JAPAN
Preparation for e-TaxPreparation for e-Tax
The Internet environment is available The Internet environment is available
>>>> Contract with the ISP Contract with the ISP Using Digital signature (Digital certificate) Using Digital signature (Digital certificate)
environment is availableenvironment is available
>>>> Digital certificate, IC card reader, etc… Digital certificate, IC card reader, etc… The Internet Banking is availableThe Internet Banking is available
>>>> Contract with Financial institutions Contract with Financial institutions* e-Tax presupposes the system of the * e-Tax presupposes the system of the
authentication infrastructure and the financial authentication infrastructure and the financial institution.institution.
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National Tax Agency JAPANNational Tax Agency JAPAN
Authentication Authentication technologiestechnologies Digital Certificate for e-TaxDigital Certificate for e-Tax (as of October, 2005)(as of October, 2005) Digital certificate of commercial Digital certificate of commercial
registrationregistration (Registry office)(Registry office) Public authentication service (Local Public authentication service (Local
government)government) Certificate issuance service for licensed Certificate issuance service for licensed
tax accountant tax accountant ((Japan Federation of Certified Public Tax Accountants' Japan Federation of Certified Public Tax Accountants'
Associations) Associations)
……and 8 private authentication agenciesand 8 private authentication agencies1212thth XBRL International XBRL International ConferenceConference
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National Tax Agency JAPANNational Tax Agency JAPAN
System of Financial System of Financial institutionsinstitutions
The internet banking The internet banking service of financial service of financial institutions for the Multi-institutions for the Multi-Payment Network (MPN) Payment Network (MPN)
- for individuals- for individuals
- for corporations- for corporations
……and ATM for the “Pay-and ATM for the “Pay-easy” serviceeasy” service
“Pay-easy” service for MPN
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National Tax Agency JAPANNational Tax Agency JAPAN
Procedures of useProcedures of use for e-Tax for e-Tax
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UserTax
OfficeStart-to-useNotification
User numberPIN-code, CD-ROM
e-TaxOffice
FinancialInstitutions
DepositAccount
TreasuryAccount
Data with digital signature
Multi-paymentNetwork
Internet
PriorPriorProceduresProcedures
Declaration/Declaration/NotificationNotificationproceduresprocedures
(Tax payment)(Tax payment)
Tax paymentTax paymentproceduresprocedures
①
②③
④⑤
⑥⑦
⑧⑨
⑩ ⑪
⑫ ⑬
Settlement
UserTax
OfficeStart-to-useNotification
User numberPIN-code, CD-ROM
e-TaxOffice
FinancialInstitutions
DepositAccount
TreasuryAccount
Data with digital signature
Multi-paymentNetwork
Internet
PriorPriorProceduresProcedures
Declaration/Declaration/NotificationNotificationproceduresprocedures
(Tax payment)(Tax payment)
Tax paymentTax paymentproceduresprocedures
①
②③
④⑤
⑥⑦
⑧⑨
⑩ ⑪
⑫ ⑬
Settlement
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National Tax Agency JAPANNational Tax Agency JAPAN
Procedure for Procedure for beginning e-Taxbeginning e-Tax
Submission of start-to-use notification (Mail Submission of start-to-use notification (Mail available)available)
>>>> Attach the confirmation papers just as Attach the confirmation papers just as transcript of registertranscript of register Acquisition of user ID numberAcquisition of user ID number
>>>> ID, Password ID, Password Sending the e-Tax software from the Tax Sending the e-Tax software from the Tax
officeoffice Installation software, Registration for digital Installation software, Registration for digital
certificate, Change the password, certificate, Change the password, Registration for the number of tax payment Registration for the number of tax payment confirmationconfirmation
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National Tax Agency JAPANNational Tax Agency JAPAN
Procedures of use for e-TaxProcedures of use for e-Tax(Declaration)(Declaration)
①① Make the declaration data (through e-Make the declaration data (through e-Tax software or other software)Tax software or other software)
②② Digital signatureDigital signature
③③ Login to Login to e-Taxe-Tax system system
④④ Send the declaration dataSend the declaration data
⑤⑤ Confirm the notification of receiving in Confirm the notification of receiving in message boxmessage box
⑥⑥ ((>>>> tax payment) tax payment)
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National Tax Agency JAPANNational Tax Agency JAPAN
Make the declaration data Make the declaration data (( through through e-Taxe-Tax software) software)
Financial disclosure Financial disclosure (XBRL format) (XBRL format) for for declaration of corporate tax through the declaration of corporate tax through the accounting softwareaccounting software
Internalize Internalize availableavailable
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Procedures of use for e-TaxProcedures of use for e-Tax(Declaration)(Declaration)
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National Tax Agency JAPANNational Tax Agency JAPAN
Procedures of use for e-TaxProcedures of use for e-Tax(Tax payment)(Tax payment)
Registration method (all tax items)Registration method (all tax items)
①① Registration of the tax items, taxation term, Registration of the tax items, taxation term, tax amount, …etc.tax amount, …etc.
②② Login to the InternetLogin to the Internet
③③ Orders for paymentOrders for payment
④④ Confirmation for Result of paymentConfirmation for Result of payment Input method (corporate tax, income tax, Input method (corporate tax, income tax,
consumption tax)consumption tax)○ Available for use the Internet-banking, Available for use the Internet-banking,
ATM…without registration of payment ATM…without registration of payment informationinformation
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National Tax Agency JAPANNational Tax Agency JAPAN
Usage of e-Tax Usage of e-Tax (( 2004.22004.2 ~~2005.92005.9 ))
The number of The number of startstart--toto--useuse notification notification : 100,901: 100,901
The number of useThe number of use : 143,412: 143,412 DeclarationDeclaration : 89,704: 89,704 WithholdingWithholding : 11,155: 11,155 Legal recordLegal record : 21,914: 21,914 ApplicationApplication : 4,345: 4,345 Tax paymentTax payment : 16,294: 16,294
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National Tax Agency JAPANNational Tax Agency JAPAN
Help-desk for usersHelp-desk for users
e-Taxe-Tax Homepage Homepage
>>>> Serving information for using Serving information for using e-e-TaxTax ( ( http://www.e-tax.nta.go.jp/http://www.e-tax.nta.go.jp/ ))
Help deskHelp desk
>>>> Answering any questions for Answering any questions for procedures to use, handling software,…procedures to use, handling software,…
Tel : 0570-015901 9:00a.m. ~ 5:00p.m.Tel : 0570-015901 9:00a.m. ~ 5:00p.m.
weekdays onlyweekdays only
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National Tax Agency JAPANNational Tax Agency JAPAN
Original-character : Mr. E-Original-character : Mr. E-TATA
Simple and familiar Simple and familiar charactercharacter
Character nameCharacter name
>>>> named after named after e-e-TaxTax
DesignDesign
>>>> e + Shape of PC e + Shape of PC monitormonitor
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National Tax Agency JAPANNational Tax Agency JAPAN
Please use e-Tax !!Please use e-Tax !!
You can do any procedures for declaration You can do any procedures for declaration and tax payment from your home, office, and tax payment from your home, office, some other places !! some other places !!
It is very convenient for repeat procedures, It is very convenient for repeat procedures, such as every month payment of such as every month payment of withholding tax, midterm declaration of withholding tax, midterm declaration of consumption tax !!consumption tax !!
You can receive the format of start-to-use You can receive the format of start-to-use e-TAX from the tax offices or NTA’s e-TAX from the tax offices or NTA’s homepage !!homepage !!
>>>> http://www.nta.go.jp/http://www.nta.go.jp/1212thth XBRL International XBRL International ConferenceConference