I’m leaving the country soon. Hopefully before the new year, but maybe later. I’m going to a local tax office to appoint my tax representative and pay my final residence tax.
I moved a few months ago. Should I go with my representative to my current location’s tax office, the one I was a part of on January 1st this year, or the one closest to my tax representative?
Thanks for the help!
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Your 2021 resident tax bill (the current one billed June 2022 to May 2023) will be for wherever you were registered as a resident as of January 1st 2022.
Your 2022 resident tax (billed June 2023 to May 2024) will be where ever you’re registered as a resident as of January 1st 2023. If you’re not a resident I.e you removed yourself from the resident register and left Japan on or before December 31st then you don’t owe resident tax for 2022. But you do still have to pay what remains of your 2021 resident tax.
For resident tax payments you want to assign a resident tax representative. This is different to the income tax representative (for income tax and pension lump sum withdraw tax etc).
A resident tax representative assigning process has no one set standard process for assigning the resident tax representative, because each municipality is unique. So you if you want to assign a resident tax representative to pay what remains of your 2021 resident tax you need to set that up where you were a resident January 1st 2022.
And if you want to assign a resident tax representative for your 2022 bill (should you still be here on or after January 1st 2023) then you need to assign a resident tax representative at wherever you’re a resident as of January 1st 2023.