Non-payment of city tax

Failure to pay the city tax by the prescribed deadline is called "delinquency."

When the city tax is delinquent, Yokohama City will inform you of the non-payment and will 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, you will be subject to "Delinquent Payment".

In addition, after the deadline, a "delinquent money" 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 the dunning, etc., the person's property (salary, deposit, real estate, etc.) will be seized in order to maintain fairness with the taxpayer by the deadline, and collect the seized property We perform public auction and will allot to delinquent city tax.

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

(Reference) Examples of general delinquencies: The following flow may differ depending on the situation of the taxpayer.

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

"Delinquency disposal" is intended to secure city tax by procedure based on law when we cannot pay tax voluntarily.
When paying taxes, please cooperate with the tax payment within the deadline set for each tax item.

After the deadline, the `` late payment fee '' calculated at the rate specified by law according to the number of days from the day after the due date to the date of payment is added, and in addition to the original tax amount, the amount of the arrearages It must be paid together.

For more information, please refer to this page.　→　"Delinquencies"

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

For more information, please refer to this page.　→　"If you have trouble paying tax."

When there is dissatisfaction about seizures, taxpayer can request examination in writing to the mayor (for details such as period when we can request examination, please refer to notice of each disposal notice Please see.) 。

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

For more information, please refer to this page.　→　(General Affairs Bureau Legal Affairs Division)

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