Deadline for application of tax exemption light oil system is extended until March 31, 2021 (Heisei 33)
The last update date:
keiyuhikitorizei was changed to general revenue (ordinary tax) which did not identify purpose from resources (object tax) for the purpose of highway construction from 2009.
In this way, as a general rule, use of all light oil became taxable, but was taking tax exemption measures as special measures except a part type of industry about use of light oil which became a target of tax exemption light oil conventionally until March 31, 2018 (Heisei 30).
Deadline for application of tax exemption measures was extended except use some types of industry this time until March 31, 2021 (Heisei 33) in 2018 by the taxation system revision. Therefore, about the handling of extended type of industry, please note as you are doing according to the attached file.
Please refer to the nearest prefectural tax office if you have any questions.
Announcement of tax exemption light oil system
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