【绿圈圈说跨境】2023年3月底前註冊！帶您體驗亞馬遜JCT合規全流程！ – Greenoo-臺灣亞馬遜跨境電商開店合規服務平台

Starting from October 1, 2023, the Compliance Invoice Retention System (CIRS), a new regulation for Japan Consumption Tax (JCT) initiated by the Japanese National Tax Agency, will come into effect. I believe that sellers have a certain degree of understanding of JCT by reading the previous JCT interpretation, customs clearance + tax refund related articles. Today, I will also introduce the Japanese station Chinese seller Xiaoming's case, to bring you the actual experience of October 1, 2023 JCT new policy on the line after the seller will go through the compliance process.

01 Previously on the JCT obligations and key review JCT Quick Self-Check Guide: As a Japanese station in China sellers, JCT and I have what to do? Determine whether you need to register JCT Quick Read Guide: You can refer to the following 5 key points, quickly determine whether you need to register JCT.

You need to pay attention to "When the Japanese tax office requires registration" (2023/03/31) and "When the new policy goes online" (2023/10/01). ② Impact of the New Policy Why are sellers who are not obligated to register JCT this time? ③ Judgment of Obligations How can sellers judge whether they are obligated to register JCT? ④ Registration Advantages ⑤ Action Steps Sellers need to take: Apply for JCT registration number; Upload JCT registration number to Amazon SellerPlace.

02 Key Updates Amazon will launch the JCT filtering and marking function Amazon Japan has a number of special promotions for corporate buyers every year. In this regard, Amazon's Business Buying site will be launching two major features: JCT Filtering Corporate buyers who need to issue a compliant invoice with a JCT registration number will be able to use the filtering feature to select ASINs that have already uploaded their JCT registration number in a single click, while those that have not yet uploaded their JCT registration number will not be shown in the search results page. Search Results Before Filtering JCT Mark When buyers browse products, they will see a JCT mark on the product details page, indicating that the seller of the product is able to provide a compliant invoice with a JCT registration number. It can be expected that after the compliance invoice retention system comes into effect, businesses that need tax deductions may pay more attention when purchasing goods and choose sellers that can issue compliance invoices with JCT registration numbers. Therefore, it is even more important and urgent for sellers on Amazon Japan to obtain a JCT registration number before the new regulations come into effect and become qualified to issue JCT-compliant invoices. JCT Concept Review Buyers (corporate purchasers) can apply for JCT input credit from the Japanese tax authorities through the compliant invoices issued by the sellers, thus refunding the tax; while sellers can report to the Japanese tax authorities through the JCT to offset the import consumption tax paid at the time of import clearance, and make up for the overpayment and underpayment.

03 Japan Station China seller Xiaoming JCT invoice retention system after the reform of the real experience Next, with Japan Station China seller Xiaoming together to experience October 1, 2023 JCT new policy after the JCT registration / customs clearance / set prices / sales / reporting compliance process! JCT Application It takes about 2-3 months for sellers to get the JCT registration number after submitting the JCT application. The Japan Tax Agency suggests sellers to submit the JCT application before March 31, 2023 to ensure that they get the JCT registration number before October 1, 2023 when the new policy goes online. Please allow sufficient time to register early to ensure that you receive your JCT registration number before the Act comes into effect. Key Points for JCT Registration ① Allow 3 months! It takes about 2-3 months to obtain a JCT registration number after submitting an application. ②The deadline required by the Japanese National Tax Agency!

Sellers are required to submit their registration application by March 31, 2023 to ensure that they can obtain a JCT registration number before the Act comes into effect. JCT Registration and Uploading Guide 7 steps to complete JCT registration and uploading! Required documents for JCT registration 1 Business license and Articles of Incorporation (must be translated into Japanese) 2 Legal ID or passport (must be translated into Japanese) 3 Basic sales information of the seller's company 4 Registration application form Upload your JCT registration number immediately! Upload Link Copy the following link to your browser, login to Amazon SellerPlatform, and go to the Tax Setup page. https://sellercentral-japan.amazon.com/tax/jpenrollment/home?ref=macs_xxjptax_cont_acinfohm
submit a case
Step1:
Log in to Amazon SellerPlatform, click "Settings" > "Account Information" > "Tax Information" > "GST Settings "to enter the tax settings page;
Step2:
Select "Yes, I am obliged to file consumption tax return in Japan" > Add "JCT registration number" > Confirm shipping address and default product tax code > Click "Save Settings".

Changes in Import Customs Clearance Process after JCT Reform
After the JCT reform, sellers need to pay import consumption tax using a corporate number for customs clearance.
Company Name
After submitting the application for JCT registration, it is issued by the National Tax Agency of Japan and consists of 13 digits, which are used as a tax identification number for the payment of import consumption tax and declaration in the import customs clearance.
JCT Registration Number
It consists of T+Corporate Number, which is used to issue compliant invoices for buyers to take tax credits, and for sellers to take tax credits and refunds (if applicable) at the filing stage.
Benefits of Import Customs Clearance after JCT Registration
After applying for a JCT registration number, sellers can get their own company's corporate number and use it to apply for import customs clearance and enjoy the following benefits:
1 Use your company's legal name for customs clearance, and you can get your own company's import consumption tax payment list and invoice.
2 Have a clearer and faster import customs clearance process and method, replenish inventory in time, without affecting the new products on the shelves.
3 There are rules and regulations for the payment of input tax, and you can apply for JCT input credit for subsequent returns, so that you can make up for the excess!

The above information is for reference only. It does not constitute any tax, legal or other professional advice and should not be used as such. If the seller has any questions or needs further details, the seller is advised to consult a professional advisor.
How to set tax-inclusive price on seller's platform?
View GST code
Step1:
Copy the link below to your browser, log in to the Amazon Seller Platform, and go to the GST Settings page:
https://sellercentral-japan.amazon.com/tax/jpenrollment/home
Step2:
If your default product tax code is set to "A_GEN_NOTAX", change it to "A_GEN_STANDARD". If the products are all in the reduced rate category, you can select "A_GEN_REDUCED".
Setting the GST rate
Step1:
Click Manage Inventory on the Inventory tab;
Step2:
Click "Edit Edit";
Step3:
Click on "Offer" and "Advanced View" on the product details page;
Step4:
Select the corresponding GST code from "A_GEN_STANDARD", "A_GEN_REDUCE" and "A_GEN_NOTAX".

How to Apply for a Dedicated Exposure Page
Sign up for JCT today, and you can also apply for a dedicated Amazon Business Buying Support Exposure Page to get additional traffic support and increase your ASIN sales!
How to apply
Sellers can submit ASINs (up to 50) that need to be exposed through your account manager if they have applied for a JCT registry number and set corporate pricing or volume discounts 5%Off, ensure adequate inventory, and have 3.5 ratings or higher.
Copy the link below into your browser to view the dedicated Enabling Exposure page!
https://www.amazon.co.jp/b?node=12877216051

JCT Customs Clearance/Sales/Declaration Compliance Procedure
The prerequisite for tax deduction and refund is to become a JCT taxpaying entity, and JCT is the prerequisite for the seller to issue a compliant invoice!

Import Excise Duty and Sales Excise Duty
For sellers, there are two types of consumption tax involved in completing the Japanese JCT compliance process, namely import consumption tax and sales consumption tax.
Imported Consumption Taxes
The tax incurred on the purchases/costs of the seller's business is called input excise duty.
Sales excise tax
The tax that the seller collects from the buyer when he sells the goods is called Sales and Consumption Tax (SCT).
Input consumption tax and output consumption tax (if applicable) are deductible from each other.
*The items that can be deducted as inputs are import excise tax, Amazon FBA fee tax (Amazon commission and advertising fee tax are not deductible). Consult your tax advisor to find out which costs can be recovered.
You can apply for JCT credits in accordance with the regulations and make up for the overpayment!
Once you are compliant, if you are able to provide compliant invoices to claim tax credits, your tax agent will be able to file your JCT return for you, which will allow you to file both sales tax returns and input tax credits at the same time. In addition, sellers can also claim a tax credit and refund from the tax office for goods that did not result in an actual sale.
How to offset tax refunds in the filing section
The prerequisite for applying for a JCT refund is that you need to register your JCT tax number and file a tax return, choose the general filing method for taxable sales returns, and the input JCT bills generated during the taxable period can be used for taxable consumption tax credits, and if there is any remaining balance after the credits have been deducted, then you will be eligible for a JCT refund.
Sellers are required to provide the invoices for the regular tax payment and file a return in the required taxable year to get credit for the paid excise tax. Sellers need to confirm with their tax agent that the tax bill is properly creditable.

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