When a Highly Skilled Professional applies for permanent residence, what type of evidence of income should he/she submit? We are often asked this question.
Basically, you should submit the "estimated annual income" and the "certificate of taxation of resident tax" that are included in the certificate of employment.
However, since the "Certificate of Taxation of Resident Tax" is prepared for the period from January to December, it may be inconvenient as a prima facie evidence.
Therefore, it is effective to submit the "Certificate of Salary Payment" along with the "Certificate of Taxation of Resident Tax" as prima facie evidence.
For example, if a Highly Skilled Professional with 75 points applies for permanent residence on March 1, 2023, he/she can prove his/her annual income as of March 1, 2020 by submitting the "Certificate of Salary Payment" for the period from March 2019 to February 2020 as a prima facie evidence. You can prove your annual income as of March 1, 2020.
The "Certificate of Payroll Payment" should be prepared by the company. If it is difficult to prove your annual income with a taxation certificate, you should somehow bow down and ask the company to prepare a "Certificate of Payroll Payment" for you.
The Certificate of Taxation (Non-Taxation) or the Certificate of Income proves the taxation details of the resident tax. Residential tax is levied on the basis of income from January to December of the previous year. For example, if you are taxed based on your income for the year from January to December 2021, the taxation is for the fiscal year 2022.
Example:
A certificate of taxation (non-taxation) for the fiscal year 2021 shows income for the period from January to December, 2020.
The tax exemption certificate for the taxable year 2022 shows the income for the period from January to December 2021.
