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3. The Mission of National Tax Agency

(Reference)

Mission: To enable taxpayers to properly and smoothly fulfill their tax responsibility.

Responsibilities

   To achieve the mission stated above, National Tax Agency is responsible for fulfilling the responsibilities stipulated in Article 19 of the Law to Establish the Ministry of Finance, while paying due consideration to transparency and efficiency.

1. Achieving proper and fair taxation and collection
   1. (1) Creating Favorable Environment for Taxpayers
      1. (i) NTA shall provide correct and easy-to-understand information on legal interpretation and administrative procedures for filing tax returns and paying taxes.
      2. (ii) NTA shall quickly and accurately handle inquiries from taxpayers.
      3. (iii) NTA shall endeavor to call on other ministries and citizens from all parts of society for their cooperation and participation in order to improve public understanding and support regarding the role of tax and tax administration.
   2. (2) Achieving Proper and Fair Taxation
      1. (i) To achieve proper and fair taxation,
         1. a. NTA shall ensure that laws and regulations are applied properly.
         2. b. NTA shall endeavor to have taxpayers file accurate tax returns and shall correct mistakes in tax returns by conducting tax examinations of and providing guidance for those taxpayers whose returns are deemed to be inaccurate.
         3. c. NTA shall endeavor to have taxpayers submit their tax payments by the deadline and shall surely collect the taxes of those who have not paid by the deadline by implementing delinquency procedures.
      2. (ii) To protect the rights and interests of taxpayers, NTA shall properly and promptly respond to requests for reinvestigation or requests for reconsideration.
2. Achieving sound development in the alcoholic beverage industry
   1. (i) NTA shall endeavor to promote the sound management of the alcoholic beverage industry, promote research and development on brewing technologies, and maintain the quality and safety of alcoholic beverages.
   2. (ii) NTA shall endeavor to ensure effective use of resources for alcoholic beverages.
3. Ensuring the proper activity of certified public tax accountants

　NTA shall endeavor to ensure that certified public tax accountants properly engage in their duties and play their vital role in implementing the self-assessment system properly and smoothly in accordance with their responsibilities.

Code of Conduct

　The above missions shall be fulfilled in accordance with the following code of conduct.

1. (1) Code of Conduct to Accomplish NTA's Responsibilities
   1. (i) NTA shall endeavor to secure transparency in tax administration so that taxpayers are able to gain information on legal interpretation and applicable procedures for filing tax returns and paying taxes.
   2. (ii) NTA shall endeavor to make the filing or tax returns and the payment of taxes more convenient.
   3. (iii) NTA shall endeavor to improve its operations in order to enhance efficiency of tax administration.
   4. (iv) NTA shall endeavor to actively gather and use information and document materials to accurately conduct examinations and implement collection procedures in delinquent cases.
   5. (v) NTA shall take strict measures on taxpayers who commit malicious tax evasion and vicious tax delinquency.
2. (2) Code of Conduct for Tax Officials
   1. (i) Tax officials must serve taxpayers sincerely.
   2. (ii) Tax officials must keep confidential all information obtained in the course of official duties, and strictly observe disciplines.
   3. (iii) Tax officials should endeavor to acquire professional expertise necessary for their official duties.

Future Approach

　NTA shall constantly review and improve its own organization structure and administrative duties in order to properly and flexibly address highly networked information society, globalization and other socioeconomic changes as well as to meet taxpayer needs.