Received a courtesy call from Musashino Taxation Office as an excellent tax return corporation

2019.05.31

Today, May 5, Coamix Co., Ltd. received a courtesy letter from the Musashino Taxation Office as an excellent tax return corporation.
This courtesy is a great honor, and we will continue to make appropriate filing and tax payments as a good tax return corporation, contribute to society, and make further efforts to popularize manga culture.

(From right) Musashino Taxation Office Chief Ando, ​​President Horie

Musashino Tax Office Chief Ando, ​​Tax Accountant Kushiyama, Certified Public Accountant Koide, President Horie, Accounting Department

Courtesy letter

 

 

[What is a good tax return corporation?]
It is a system that selects and certifies companies (selection criteria of the tax office) that are recognized as having excellent management content, particularly excellent filing and accounting processing, and expecting proper filing in the future, and pay a courtesy call.
Of the 11000 corporations under the jurisdiction of the Musashino Taxation Office, about 0.3% of all corporations are certified as excellent filing corporations.

[Specific criteria for selecting excellent tax return corporations announced in XNUMX]
As a general rule, we have selected corporations that meet all of the criteria listed in the desk examination based on past declarations and investigation items (excluding corporations that have paid a courtesy call within the past five years) as targets for deep investigation. Based on the results of in-depth investigations and material information, corporations that meet all of the criteria will be the courtesy criteria.

1. Desk examination

(XNUMX) The amount of income is equal to or greater than the average declared income of income-bearing corporations under the jurisdiction of the National Taxation Bureau for the past five years.
(XNUMX) Declaration in blue for XNUMX consecutive years before the year of courtesy
(XNUMX) Continuous filing within the deadline, complete payment
(10) The actual business situation of the corporation is accurately grasped by the investigation within XNUMX years, there is no fraudulent calculation of corporate tax, and the omission rate of filing in each year is XNUMX% or less.

2. Deep survey

(1) Corporate tax The percentage of undeclared tax returns in the survey year is less than half (2%) of the percentage of undeclared tax returns surveyed in the past five years, and less than half of the amount of differential income (6.5 million yen).
(1) Consumption tax and withholding income tax The amount of additional tax collected during each survey tax period is less than half of the amount of additional tax collected per case surveyed in the past five years (2 yen).
(XNUMX) There is no fraudulent calculation or large amount of rehabilitation for national taxes other than the above.
(XNUMX) The additional tax amount is fully paid within the deadline
(XNUMX) All transactions are recorded in an orderly and clear manner, books and supporting documents are properly organized and stored, and facts and accounting treatment can be confirmed promptly.
(XNUMX) The accounting organization has been established, such as the establishment of an accounting responsibility system and the functioning of internal checks.
(XNUMX) Corporate accounting and households are clearly separated, and there is no so-called public-private confusion.
(XNUMX) There is no unclear financial institution transaction
(XNUMX) Do not participate in or assist in the fraudulent calculation of other people such as business partners
(10) There is no unclear money

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