Kalendar Pemfailan Cukai 2027 (pendapatan 2026)
Jum, 1 Januari 2027
Refund returns accepted
If you are not required to file but expect a refund, you can file from this date (and for five years).
Sel, 16 Februari 2027
Tax filing period begins
The income tax filing period officially begins. e-Tax usually accepts returns from early January.
Isn, 15 Mac 2027
Filing deadline & income tax payment due
Tarikh AkhirDeadline for income tax returns and payment. The ¥550,000/¥650,000 blue return deductions need the return filed by this date. Residence tax and enterprise tax declarations are due the same day but are not needed if you file an income tax return.
Rab, 31 Mac 2027
Consumption tax deadline (sole proprietors)
Tarikh AkhirDeadline for filing and paying consumption tax, if your business is registered for it.
Sekitar April 2027
Automatic bank transfer
If you pay income tax by direct debit (振替納税), it is debited around this date. The NTA announces the exact date each year.
Nota Penting Tentang Tarikh Akhir
Apa yang berlaku jika anda terlepas tarikh akhir?
Late-filing penalty (無申告加算税): Filed late on your own before any notice of a tax audit: 5% of the tax due. After an audit notice, but before the tax office would decide your tax: 10% of the tax up to ¥500,000, 15% from ¥500,000 to ¥3M and 25% above ¥3M. After the audit or a tax assessment: 15%, 20% and 30% on the same bands. Nothing is added if you file on your own within one month of the deadline, paid the tax on time and had no such penalty in the past five years.
Late payment interest (延滞税): 2026 rates: 2.8% a year for the first two months after the deadline, then 9.1% a year. Each year has its own rates, published by the NTA, so late payment in 2027 uses the 2027 rates.
Smaller blue return deduction: A return filed after the deadline gets a ¥100,000 blue return deduction instead of ¥550,000 or ¥650,000.
Blue return revocation: Consecutive late filings for 2 years may result in loss of blue return status.
Kes Lanjutan Khas
Dalam kes bencana atau keadaan khas, lanjutan tarikh akhir mungkin diberikan atas permohonan. Hubungi pejabat cukai tempatan anda untuk butiran.
Failkan Awal dengan e-Tax
e-Tax membolehkan anda memfailkan 24/7 dan mengelakkan kesesakan tarikh akhir. Bagi pendapatan 2026, pulangan biru mendapat potongan ¥650,000 dengan e-Tax atau simpan kira elektronik yang layak (¥550,000 secara kertas). Mulai pendapatan 2027, ¥650,000 memerlukan e-Tax dan pemfailan kertas mendapat ¥100,000.
Laman Web Rasmi e-Tax