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:::Table for Calculation of Overdue Days of Local Tax Payment
Division of Authorities and Responsibilities for Collection of National Taxes and Local Taxes
Table of Time Limits for Collection of Local Taxes

:::Table for Calculation of Overdue Days of Local Tax Payment


Day

Payment deadline is not Saturday, Sunday or national holiday

Postponed to next Monday if payment deadline is Saturday

Postponed to next Monday if payment deadline is Sunday

Postponed to next Monday if payment deadline is national holiday and Friday

Postponed for one day if payment deadline is national holiday but not Friday

Friday

 

 

 

Original payment deadline postponed

 

Saturday

 

Original payment deadline postponed

 

Postponed

 

Sunday

 

Postponed

Original payment deadline postponed

Postponed

 

Monday

Payment deadline

Postponed deadline

Postponed deadline

Postponed deadline

Original payment deadline postponed

Tuesday

No fine is imposed if payment is late for not more than 2 days

No fine is imposed if payment is late for not more than 2 days

No fine is imposed if payment is late for not more than 2 days

No fine is imposed if payment is late for not more than 2 days

Postponed deadline

Wednesday

No fine is imposed if payment is late for not more than 2 days

Thursday

1% delinquency charge is imposed if payment is late for more than 2 days

1% delinquency charge is imposed if payment is late for more than 2 days

1% delinquency charge is imposed if payment is late for more than 2 days

1% delinquency charge is imposed if payment is late for more than 2 days

Friday

1% delinquency charge is imposed if payment is late for more than 2 days

Saturday

2% delinquency charge is imposed if payment is late for more than 4 days

2% delinquency charge is imposed if payment is late for more than 4 days

2% delinquency charge is imposed if payment is late for more than 4 days

2% delinquency charge is imposed if payment is late for more than 4 days

Sunday

2% delinquency charge is imposed if payment is late for more than 4 days

Monday

3% delinquency charge is imposed if payment is late for more than 6 days

3% delinquency charge is imposed if payment is late for more than 6 days

3% delinquency charge is imposed if payment is late for more than 6 days

3% delinquency charge is imposed if payment is late for more than 6 days

Tuesday

3% delinquency charge is imposed if payment is late for more than 6 days

Wednesday

 

 

 

 

 

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