Usui Mitsuaki, The System of Administrative Review on Taxation Decisions in Japan

Artykuły
Opublikowano: ZNSA 2020/2/145-159
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The System of Administrative Review on Taxation Decisions in Japan

Summary: Administrative Complaints Review Act is the basic act on administrative review of administrative decisions. The complaints review procedures of local taxes, except valuation of property, are governed by Administrative Complaints Review Act. The act was enacted and was taken effect in 2016. It separates the power of judging the disputes from adjudicating cases. The judging power belongs, as a general rule, to each Minister of central government or the head of each local government. Adjudicating power belongs to a reviewer designated by each Minister or the head of each local government. The head which is requested the review shall, in principle, consult the case with Administrative Complaints Advisory Commission before its judgement. The head is not bound by the opinion of Administrative Complaints Advisory Commission.

Disputes on national taxation (except customs duty) are mainly governed by Act on General Rules for National Taxes. The act provides that taxpayers may require for review by National Tax Complaints Tribunal established by Establishment of Ministry of Finance Act. The tribunal is an attached organization of National Tax Agency. Each case is decided by adjudicating members designated. But the final judgement is given by the name of Director-General of National Tax Complaints Tribunal. Although the independence from the Commissioner of National Tax Agency has been sought and there are still some problems from the point of the independence. Administrative notices play important role in taxation, and there is a special rule when Director-General of National Tax Complaints Tribunal judges a case with an interpretation different from that of the administrative notice.

Property tax is a municipal tax. Disputes on valuation of property are reviewed by special review committee, Property Valuation Review Commission, set up in each municipal government according to Local Taxes Act. It is a big question concerning the member of the committee whether the members should be experts on valuation of properties.

Taxpayers who are not satisfied with the judgements of administrative review may bring lawsuits to judicial courts. Judicial review of administrative cases are governed by Administrative Case Litigation Act. Administrative review is the prerequisite for judicial review on taxation decisions different from many other administrative dispositions. Taxpayers must fight against the original dispositions in general, but they can fight against the judgements by administrative reviewers contesting the illegality of administrative review procedures. A taxpayer of property tax can argue the illegality of the valuation asking the court to invalidate the judgement by the Property Valuation Review Commission.

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