Companies need to make a provisional payment of CIT within 30 days after the fourth quarter.
Because the deadline of tentative payment will be within 30 days after
the end of the quarter, please note that it will be January 30 in case
of accounts settlement is December.
In addition, if the total amount of provisional payments for the target
fiscal year is less than 20% of the CIT at the time of final return, for
the portion exceeding 20%, interest will be added from the payment due
date (after January 31 in case of accounts settlement is December) to the
payment date in the fourth quarter.
For this reason, each company needs to consider the provisional income
tax amount already paid and the estimated CIT amount at the time of final
return.