For Those Who Are Considering Appeals and Tax Litigation
Appeals
If there is anyone dissatisfied with a taxation disposition, such as a correction or decision, or a delinquency disposition, such as a seizure, made by a director of the Tax Office, etc., a process called “Appeal” has been established to request the revocation or change of the disposition.
- Application for Re-investigation
If there is anyone dissatisfied with a taxation disposition, such as a correction or decision, or a delinquency disposition, such as a seizure, made by a director of the Tax Office, etc., a complaint may be filed with the directors of a Regional Taxation Bureau, etc. that imposed the disposition.
This is known as a “Request for Re-investigation.”
In principle, a Request for Re-investigation is made by submitting a written request for re-investigation to the director of the Tax Office, etc. within three months from the day following the day on which the notice of disposition was received.
Upon receipt of the request for re-investigation, the director of the Tax Office, etc., will investigate and examine whether the disposition was correct or not, and notify the taxpayer of the result by way of a certified copy of the re-investigation written decision.
It is also possible to file a request for examination directly with the President of National Tax Tribunal without going through the request for re-investigation. - Request for Examination
If there is any dissatisfied with a disposition made by a director of the Tax Office, etc, you may file an appeal with the President of National Tax Tribunal for the revocation or change of the disposition.
This is known as a “Request for Examination.”
A Request for Examination may be filed without a Request for Re-investigation, and may also be filed when there remains dissatisfaction with the decision of the director of the Tax Office, etc. in response to the Request for Re-investigation.
In principle, a Request for Examination is made by submitting a written request for examination to the President of the National Tax Tribunal within three months from the day following the day on which the notice of disposition was received, in the case where a Request for Re-investigation has not been filed, or within one month from the day following the day on which a certified copy of the re-investigation written decision was served.
The President of National Tax Tribunal who receives the Request for Examination investigates and examines whether the disposition was correct or not, and notifies the taxpayer of the result by a certified copy of the decision.
Tax Litigation
If there is any further dissatisfaction with the disposition after the decision by the President of National Tax Tribunal on the Request for Examination, an action may be filed with the court within six months from the day following the day on which the notice was received.
Persons who are considering filing an appeal (Request for Re-investigation or Request for Examination) or tax litigation against a corrective action should first contact us for consultation.
Our tax accountants and attorneys are happy to assist you.