Tax (corporate tax, consumption tax, withholding)

The tax menus track filings and payments

The tax menus answer one question: what did you file, when, for how much, and did you pay it? They are not where the tax amounts themselves are produced. Those numbers arrive from the financial closing, from your journal entries, and from salary and fee payments.

Tax	Where the amount comes from	What the tax menu does
Corporate tax, corporate resident tax, corporate business tax	Financial closing (tax recorded in closing entries)	Create the filing, record the payment
Consumption tax	The tax category on each journal entry	Tally from the entries, file, and pay
Withholding income tax and statutory records	Payroll (Labor) and fee payments (Accounting)	Monthly payment records, annual summary

The "Tax" category in the sidebar of a work space holds one menu for each of the three.

Menu	What it covers
Corporate Tax	Direct taxes filed after the closing, and their payment
Consumption Tax	Consumption tax filings tallied from journal entries
Withholding & statutory reports	Monthly payment of withheld income tax, and the annual statutory records

How this differs from a personal space tax return

• Business taxes live in the tax menus of a work space. A sole proprietor's return for business income is also handled by the Corporate Tax menu
• Your own tax return as a salaried individual is a separate screen in your personal space. Both are called "tax", but they split by whether the taxpayer is the business or the person

Corporate Tax menu

Tab	What it does
Corporate Tax	Filings by fiscal year (taxable income, corporate tax, resident tax, business tax, deadline, status)
e-Tax Submission	Submission history of filed returns (tax type, channel, receipt number, submission date, tax amount)
Interim Payment	Scheduled and completed interim payments
Payment History	Final and interim payments in one list
Tax Audit	Audit sessions and the question-and-answer record with the auditor
Amended Filings	Records of corrections to an original filing
Guide	Overview of the menu, annual calendar, and the flows

Creating a final filing

"Create final filing" on the list opens a four-step screen.

1. Prerequisites Check — verifies that a filing can be created. You cannot continue until the checks pass
2. Tax Adjustment (Schedule 4) — enter additions and deductions to accounting profit to arrive at taxable income
3. Tax Review — review corporate, resident, and business tax on that income, less interim payments already made. The filing deadline and a note are entered here
4. Confirm & Create — review the whole filing. Marking every step complete creates it

A filing moves through three statuses: draft → prepared → filed. Use "Mark as prepared" and "Mark as filed" in the row menu. A corporate tax final return is due within two months of the fiscal year end.

Interim filings and payments

• "Generate interim filing" builds interim filings from the prior year's tax. If the amount is below the statutory threshold, nothing is created and the screen says so
• "Recalculate provisional" in the row menu replaces the prior-year-based amount with one based on a provisional closing
• On the Interim Payment tab you register the fiscal year, tax type, due date, and amount, then use "Mark as paid" once it is settled
• The Payment History tab shows final and interim payments together, filterable by tax type, category, and status

Tax audits and amended filings

• The Tax Audit tab records each session (tax office, target period, audit scope, status) from the prior notice through closure, along with the auditor's questions and your answers. It stays as a basis for later tax advice and amended returns
• The Amended Filings tab records the original amount, the amended amount, and the difference, plus additional tax and delinquent tax. It distinguishes what triggered the correction (voluntary, a tax audit, or a notice from the tax office)

Consumption Tax menu

Tab	What it does
Filing	Consumption tax filings by fiscal year (taxable sales, taxable purchases, tax, deadline)
Guide	Who owes it, when, what it is based on, and which calculation method applies

Tallying the consumption tax is not a tab of its own — it is one step inside creating the filing. "Create final filing" opens a three-step screen.

1. Prerequisites Check
2. Consumption tax summary — pick a calculation method and press "Calculate". The screen tallies taxable sales, taxable purchases, deductible input tax, and the consumption tax payable from the posted journal entries of that year. If interim payments exist, the net amount due is shown as well
3. Confirm & Create

The method is one of general taxation, simplified taxation, the 20% special exception, or tax-exempt. Simplified taxation also asks for the business type category (six of them). The filing is due within two months of the day after the taxable period ends.

The tally reads the tax category recorded on each journal entry. Entries still in draft are not included, and whether a purchase counts as backed by a qualified invoice is decided when the entry is written. See Accounting for how entries are made.

Withholding & statutory reports menu

Tab	What it does
Withholding payments	Monthly payment records for withheld income tax
Payment records	Payment records for fees, compensation, contract money and prizes (form 309)
Retirement income	Retirement income withholding certificates (form 316)
Real estate	Rent (313), consideration for acquisition (376), and brokerage fees (314)
Statutory reports	The statutory report summary (six sections)
E-filing	The submission history
Guide	Overview of the menu, annual calendar, and the flows

Monthly withholding payments

"Register monthly payment" records the target year and month and the tax withheld from salary, bonuses, severance pay, and professional fees. The total and the due date are shown; mark it paid once settled. Rows carry a status of pending, paid, or overdue.

• The payment is normally due on the 10th of the following month
• Employers with fewer than 10 employees may use the semi-annual exception (January 20 / July 10)

Calculating the withheld amount itself belongs to the Labor menu. Determining the applicable withholding column, the year-end adjustment, and issuing withholding certificates all happen there; the tax menu collects the result as a monthly payment. See Labor.

Payment records, retirement income, and real estate

Each tab records a per-payee breakdown for a target year. What you enter is aggregated automatically into the matching section of the statutory report summary.

• The filing thresholds differ by form and by type of fee. The screen excludes payees below the threshold as "out of filing scope" and tells you how many were excluded
• "E-filing data (CSV)" on each tab exports the submission data. If any record is missing a required field, the export is blocked. The screen names the payee and the field, so you can fill it in and export again
• Only retirement payments to corporate officers are submitted to the tax office and municipality (certificates for everyone else are issued to the recipient only)
• The real estate tab covers three forms. Rent paid to a corporation is not submitted, but it is still included in the total on the summary

The statutory report summary

Pick a target year and press "Auto-aggregate" to compute all six sections from the source data. The summary is due to the tax office by January 31.

• Every section has two layers: Ⓐ the total (including payments outside the filing scope) and Ⓑ what is submitted. Adding up the records you submitted does not reproduce Ⓐ
• The form header (reference number, tax office code, business type, preparer, and so on) is entered by hand
• Each form has its own submission type (new, correction, additional, invalidation) and medium (electronic, paper, CD, and others). When refiling only a correction, set just that form to "Correction"
• "Official form PDF" produces the paper form. Once it is filed, use "Submit" to mark it submitted

The E-filing tab

The E-filing tab is where you read the submission history. It lists the year, channel (e-Tax / eLTAX / paper / other), forms, record count, status, receipt number, and timestamp, filterable by year, channel, and status.

Signing and transmitting can only be done in the niyase app (desktop). The electronic certificate never leaves the device, and niyase's servers are not part of the transmission path. In niyase Cloud you review the history synced from desktop and, after confirming the outcome elsewhere (the e-Tax message box, for instance), align the status with "Mark as accepted" or "Mark as rejected".

How this relates to other menus

What you want to do	Where it lives
Record corporate tax in the closing entries	Financial Closing
Tag journal entries with a consumption tax category	Accounting
Calculate withholding, run the year-end adjustment, issue certificates	Labor
Actually pay the tax out	Payments / Treasury
File depreciable asset tax	Depreciable asset tax (tied to the asset register)
Your own tax return as a salaried individual	Tax in your personal space

About exports that contain personal numbers

Payment records and withholding certificates carry Individual Numbers and Corporate Numbers. Without permission to view them, the numbers appear masked on screen and those fields cannot be edited. Exporting submission data requires both write permission for tax and permission to view the numbers. Data still holding masked values fails validation and cannot proceed to submission.