コラム

Simplification of procedures such as notification of establishment

The government announced in March last year a plan to simplify procedures for tax reform in fiscal 2017. There are two main points highlighted in this announcement.

1.Attachment of Certificate of Registered matters will be omitted

For the easy compliance of the company for the procedures, the required attachment of the Certificate of registered matters to the notification form of establishing, dissolution, abolition of the corporation, etc. will be omitted after April 1, 2017.

2.One-stop submission destination of change notification etc.

For the smooth and appropriate payment of taxpayers, the transfer notice etc. is now unnecessary to submit to the tax office after the transfer starting after April 1, 2017. It was originally required to submit to tax office before and after the transfer.