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3. AN OUTLINE OF JAPANESE TAX ADMINISTRATION 2003

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TABLE OF CONTENTS

FORWARD AND CONTENTS　　PDF (100KB)

PART 1　INTRODUCTION　　PDF(673KB)

1. Standards and Guidelines on NTA’s Administrative Tasks, and Performance Evaluation
2. Overview of Tax Administrative Structure
3. Operating Costs of Tax Administration
4. Budget Structure and Tax Revenue in Japan

PART 2　AN OUTLINE OF TAX ENFORCEMENT　　PDF (392KB)

1. Briefing
2. Self-Assessment System
3. Withholding Tax System
4. Outline of Tax Items
5. Combatting Tax Evasion
6. Tax Payment and Collection of Delinquent Taxes
7. International Tax Administration
8. Certified NPO (nonprofit organization) System
9. Public Relations
10. Tax Consultation
11. Cooperation with Local Tax Authorities
12. Certified Public Tax Accountant System
13. Providing Adequate Informational System for Office Works
14. Initiatives for Introducing E-Filing
15. Monitoring of Administrative Works
16. Improvement of public service counters
17. Public Information Disclosure

PART 3　APPELLATE SYSTEM　　PDF (114KB)

1. Outline of Appellate System
2. Requests for Reinvestigation
3. Requests for Reconsideration
4. Litigation

PART 4　PERSONNEL MANAGEMENT　　PDF (117KB)

1. Staff Employment
2. Composition of Staff
3. Training
4. Appointments
5. Salaries
6. Administrative Ethics