Towards Equal Application of Person-in-Charge System in Tax Audits

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Global Union (National Tax Union) has launched a large-scale big data survey and behavioral analysis project concerning the "equal application of the person-in-charge system" in tax audit administration. It proposes a "symmetric operation" where taxpayers also respond with a person-in-charge system, aiming to streamline and enhance fairness in tax audits.

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Global Union (National Tax Union) has launched a large-scale big data survey and behavioral analysis project concerning the "equal application of the person-in-charge system" in tax audit administration. It proposes a "symmetric operation" where taxpayers also respond with a person-in-charge system, aiming to streamline and enhance fairness in tax audits.

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Source: https://prtimes.jp/main/html/rd/p/000000010.000181040.html | Date: Date unavailable

Global Union (National Tax Union) today officially launched a large-scale big data survey and behavioral analysis project concerning the "equal application of the person-in-charge system" in tax audit administration. This will be one of the largest surveys in Japan, utilizing a network of 400,000 union members. Background - Facts under Current Law Under the National Tax General Law, the National Tax Agency staff are the subjects empowered to conduct questioning and inspections, and if a person in charge cannot handle it, the Commissioner or Director-General is obligated to conduct the questioning and inspection personally. Furthermore, questioning and inspection are not legally limited to face-to-face investigations; written, telephone, and online methods are also permissible. On the other hand, at National Tax Agency sites, an operation principle of "response by the person in charge" has become established to avoid work stagnation. In particular, the Kumamoto National Tax Agency has steadily implemented the person-in-charge system, and our union highly commends this progressive stance. Core of the Issue - "Symmetric Operation" where Taxpayers also Respond with a Person-in-Charge System Until now, the National Tax Agency has conventionally maintained operational consideration, requesting management-level response from taxpayers. However, to achieve the acceleration of tax audit administration in the Reiwa era, it is most rational and equitable for taxpayers not to rely on this consideration but to respond with a person-in-charge system, similar to the National Tax Agency. Specifically, we propose the following principles: First, the company side should also have a practical person in charge for the initial response. By having the person most knowledgeable about the actual situation respond, the accuracy and speed of the investigation will increase simultaneously. Second, if an investigation becomes prolonged, a new person in charge should take over and respond promp

Towards Equal Application of Person-in-Charge System in Tax Audits

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