National Tax Agency JAPAN > AN OUTLINE OF JAPANESE TAX ADMINISTRATION 2003 > AN OUTLINE OF JAPANESE TAX ADMINISTRATION 2003

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