Permanent residence can be revoked for deliberate non-payment

The amended Immigration Act adds three grounds for revoking permanent residence:

• breaching immigration duties, such as not renewing your residence card, or not carrying or showing it. A single lapse, like forgetting one renewal, isn’t enough on its own, and a justifiable reason such as illness or a disaster can excuse it.
• deliberately not paying taxes, health insurance or pension premiums. Fees and fines don’t count. Not filing a required tax return can.
• a prison sentence for listed offences such as theft, fraud or assault, even a suspended one.

The same law also writes the duty to pay taxes and public charges into the Immigration Act.

What counts as deliberate

ISA’s guideline says non-payment is deliberate when you know you owe and choose not to pay. It looks at your income and assets, how much you owe and for how long, and your payment history.

• It isn’t deliberate if there’s an unavoidable reason: illness, a disaster, losing your job, domestic violence, or leaving a job because of harassment.
• Amounts your employer should have withheld from your pay don’t count against you.
• A payment plan or a deferral counts against deliberate intent, but repeatedly missing the agreed dates can show it.

What usually happens instead

ISA expects most cases to end in a change of status, usually to Long-Term Resident (定住者), not removal. It reserves revocation for clear refusal to comply, serious or repeated violations, and tax evasion. Someone moved to another status can apply for PR again once they qualify.

If you’re struggling to pay, ask your city office about a payment plan before it turns into arrears. With direct debit (口座振替) for resident tax, health insurance and pension, you can’t miss a due date by forgetting.