For employees who are not eligible to the year-end tax adjustment and have to go file the final tax return themselves (even though the company still deducts usual taxes straight from the source salary on a monthly basis)
—> What would happen if the employee doesn’t do it?
The reason could be simply forgetting, or sickness, or any other. The point is more to see what would happen and how, given taxes would still be getting deducted by the company on a monthly basis (assuming employment hasn’t terminated of course).
2 comments
What would happen is that you would be committing tax evasion and if you are found out you will have legal repercussions.
If you don’t owe additional taxes (i.e. no large gifts, no side income, no real estate sale etc.) and your company correctly submits your gensenchyoshyu hyo to the corresponding tax jurisdiction, then it wouldn’t affect you for not doing the return. Though you could miss out on some deductions.