https://www.taxtmi.com/article/detailed?id=1472 Consumption Tax in Japan is a broad-based indirect tax imposed at each transaction point; resident companies and foreign suppliers making taxable supplies in Japan must register by filing, appoint a resident tax agent if non-resident, file periodic consumption tax returns as determined by turnover, and remit any tax due in Japan. Taxable transactions include deliveries of goods within Japan, supplies of services performed in Japan, and imports; warehousing and distribution activities may create a permanent establishment exposing the entity to indirect and direct tax obligations. Exporters may elect taxable status to recover input tax despite turnover limits. en-us Tue, 18 Oct 2011 23:14:02 +0530 Wed, 04 Feb 2015 19:02:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1472 Consumption Tax in Japan is a broad-based indirect tax imposed at each transaction point; resident companies and foreign suppliers making taxable supplies in Japan must register by filing, appoint a resident tax agent if non-resident, file periodic consumption tax returns as determined by turnover, and remit any tax due in Japan. Taxable transactions include deliveries of goods within Japan, supplies of services performed in Japan, and imports; warehousing and distribution activities may create a permanent establishment exposing the entity to indirect and direct tax obligations. Exporters may elect taxable status to recover input tax despite turnover limits. Articles Goods and Services Tax - GST Tue, 18 Oct 2011 23:14:02 +0530 https://www.taxtmi.com/article/detailed?id=1472