National Tax Agency JAPANAN 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