20.12.24
ICMSA Bulletin 241218/65: Global Tax Procedures – Tax Relief Procedure for Japan
This bulletin on Global Tax Procedures – Tax Relief Procedure for Japan (which replaces bulletin 210524/57) has been updated to clarify that, where there are changes in positions and/or late certifications from ICSDs’ clients on payment date, it may be possible to adjust the initial tax certification upon acceptance from the depository.