税金の時効と督促状について

税金を滞納し続けた場合、督促状が送られてきた日、または納付期限となっている日から数えて5年間が経過した時点でその税金は消滅時効を迎えることになり、滞納していた分の税金に関しては納付する義務がなくなることになります。時効を迎えた税金に関しては税務署や地方自治体は税金を回収する権利が失われてしまうからです。
しかしながら、滞納している税金を回収する立場の税務署や地方自治体は、回収する権利を失うまで何も行動を起こさないわけではありません。滞納分を回収する権利を失わないための手段としては、滞納者に対して送る督促状があります。前述したように税務署や地方自治体が滞納者に対して督促状を送ることで、滞納分を回収する権利を失うまでの日数が再び振り出しに戻ることになります。そのため、税務署や地方自治体は滞納者に対して滞納分の支払いを求める文面を定期的に送ることになるのです。
また、度重なる滞納分の支払いを求める文面の送付にもかかわらず、滞納者に支払いの意思が見られない場合、今度は差し押さえなどの重い措置が取られることになります。
また、滞納期間中には当然のことながら延滞税が掛かることになるので、滞納期間が長ければ長いほど負担は増えていきます。さらに滞納分を支払わない限り金融機関からの融資を受けることも不可能となってしまうため、よほどの事情がない限り意図的に滞納を続けることは不利益な行動となります。
どうしても滞納分を支払うことが困難な場合、税務署や地方自治体の担当の窓口へ出向き、今後の滞納分の支払いについて相談をする必要があります。

税金の時効と督促状について」への408件のフィードバック

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