イコライゼーション・レビー：特徴、適用範囲、ペナルティ

Equalization levy was first introduced in India and took influence from 01.06.2017. The financial act includes a new “Equalisation Levy” of 6% on services received by an Indian resident or a non-resident who has a permanent business establishment inside our nation from a non-resident person without any permanent establishment in India. 

Equalisation Levy helped the government of India deduct tax from global advertising companies in an indirect way.

The due date of depositing the Equalisation levy is by the 7th of the following month from the calendar year. The taxpayers need to credit the tax amount to the central government within the due date otherwise, a late fee will be applicable.

1. Equalisation Levy: Applicability

The direct tax will be withheld during the payment of service dealers. However, there are two conditions that every taxpayer needs to keep in mind to apply the Levy. Here are the two main points-

• インド居住者、またはインド国内に恒久的施設を有する非居住者が、別の非居住者である事業者へ支払いを行う必要があること。
• 非居住者が居住者、またはインド国内に恒久的施設を有する非居住者に対して提供するサービスの合計額が、1会計年度で10万ルピー以上であること。

2. Equalisation Levy: Service Covered

There are only two services that currently come under Equalisation Levy control. These are the following-

• オンライン広告および販売促進
• デジタル広告サービス

As the government decides to add new services, they will include them with the previous ones.

3. Tax Rate and manner of Payment

As per now, the Service receiver, i.e., Resident of India or Non-resident having a permanent establishment in India, shall deduct the levy @6% from the payment made to Non-resident. 

E.g. That means, if you take specified services from XYZ person (Non-resident) of Rs.2,12,765.9 in a Financial year, then you will have to make payment after deducting equalisation levy (INR 2,00,000) of 6%. 

You have to deposit the levy deducted (INR 12,765.90/-) with the central government by the 7th of the following month. 

4. Due Dates of Equalisation Levy

• 納税者は翌月の7日までに税金を納付する必要があります。
• 均等課税の年間申告書は、翌会計年度の6月30日までに提出する必要があります。

E.g. Date of payment: 20th February

Due date to deposit the tax to the department: 7th March 

Due date to file Equalisation Levy Statement: 30th June of the following year.

5. Interest and Penalties in Delayed Payment

If you delay in payment of equilisation levy-

• You will have to give 1% interest for every month or part of the month you have delayed

If any non-compliance occur from the service recipient’s end-

• 支払者がペナルティ料金を負担する必要があります。
• ペナルティ額は未納のレビーと同額となり、レビーが源泉徴収されなかった場合には利息やその他の納付金も含まれます。
• 納税者がレビーを納付しなかった場合、1日あたり1,000インドルピーのペナルティに加え、利息やその他の納付金が課されます。
• 年次イコライゼーション・レビー申告書の提出を怠った場合、支払者は不履行が続く期間中、1日あたり100インドルピーのペナルティを支払う必要があります。

6. Conclusion

Filing your income tax return is free and mandatory, however, you should provide all the valid information. As per law, if a taxpayer provides false statements, he/she becomes subject of confinement for as long as 3 years. Alongside the person might have to pay a fine shall also be applicable.

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