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