Nonpayment of city tax

Not paying the city tax by the prescribed deadline is called "delinquency".

When the city tax is delinquent, Yokohama City will inform you of the unpaid payment and send you a letter of advice (dunning letter) stipulated by law so that you can pay it as soon as possible.
If you are unable to pay after that, we will perform "Delinquency Disposal".

In addition, after the deadline, "arrearages" will be added according to the number of days from the day after the deadline to the date of payment.

If the tax is not paid even after dunning, etc., in order to maintain fairness with the person who paid by the deadline, seize the person's property (salary, deposit, real estate, etc.) and collect the seized property We perform public auction and will allot to delinquent city tax.

A series of procedures such as seizures, collections, and public auctions are called "delinquent disposal."

(Reference) Example of general delinquent disposal: Depending on the situation of the taxpayer who is in arrears, it may differ from the following flow.

※Cash…To convert the seized property into money
(Example) Collection of seized receivables (deposits, salaries, etc.), public auction of seized real estate, etc.

"Delinquency disposal" aims to secure city tax by procedure based on law when tax payment is not possible voluntarily.
When paying tax, please cooperate with the tax payment within the deadline set for each tax item.

After the deadline, "arrearages" calculated at a rate stipulated by law according to the number of days from the day after the deadline to the date of payment will be added, and in addition to the original tax amount, the amount of arrearages You need to pay at the same time.

For more information, please visit this page.　→　"About late payments"

If tax payment is difficult due to circumstances, mitigation measures such as "collection postponement" may be available depending on the circumstances.

For more information, please visit this page.　→　"If you are having trouble paying taxes,"

When there is dissatisfaction about seizure, taxpayer can request examination in writing to the mayor (for details such as period during which examination request can be made, mention in notice of each disposal Please see it.) 。

If you are dissatisfied with the mayor's response to this request for examination, you may be able to appeal to the court further, so that taxpayers will not be disadvantaged by incorrect disposal of administrative agencies. Protects that rights.

For more information, please visit this page.　→　“Information on Administrative Appeals Examination System” (page of General Affairs Bureau Legislative Division)

If you have any questions, please contact each ward office.