Commentary

8.1 Inspections

Japan
Japan | Commentary

8.1 Inspections

Japan | Commentary

8.     Non compliance to withholding requirements

8.1     Inspections

The NTA will seek to make brief contact in writing or by telephone to correct simple mistakes. The taxpayer is usually contacted and instructed to file correcting amendments. Underpayments of tax need to be settled and a penalty may be levied (8.2).

However, field examinations can be carried out. These aim to check the content of tax returns based on taxpayers' records, and if mistakes are discovered, to ask taxpayers to correct them.

The taxpayer will be notified of a field examination which can involve:

  1.  

    •     inspection of books, records,

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