A Study on the Problems and Improvement Measures Related to Tax Report under Local Tax Law65) －With a Focus on the Claim for Reassessment and Tax Report after Due Date－
Asian Tax Journal Vol. 14 No. 4 (2013), pp. 9-40
Abstract
The purpose of this study is to examine the problems in the tax report procedure particularly in interpreting the claim for rectification of local tax and of the infringement of tax payer's rights and interests attributed to the denial of legal force following local tax report after the due date. The research method used in this study is research of domestic and foreign literature. Key findings from this study are summarized below. First, the “decision” phrase in Article 51 of the Framework Act on Local Taxes must be deleted to resolve possible confusion in tax law interpretation because in local taxes, there is no tax item that requires the reporting of tax base and tax amount as with the inheritance tax or gift tax in national taxes. Secondly, with regard to the tax report after due date, the decision of tax amount by taxation authorities following the reporting after due date is also an act that affects the rights and obligations of taxpayers and can be subject to tax protest. Thirdly, Article 52, Clause 3 of the Framework Act on Local Taxes should be revised so as to enforce notification of the decision following the reporting after due date to taxpayers and allow the taxpayers to raise tax protest for excessive taxation after due date within 90 days after receipt of the notification. Fourthly, in order to improve the report inducement effect and the unity with national taxes, the law should be revised to reduce the additional tax on no report by 20% for local tax report after one month and within six months following the legal reporting term. For the additional tax reduction provision regarding the local tax report after due date, as with Article 48, Clause 2 of the Foundation Act on National Taxes which provides for additional tax reduction for national tax report after due date, the tax reduction following amended tax report and tax report after due date should be separately itemized so that taxpayers could understand it easily. In addition, a legislative improvement is required to clarify the ambiguous regulations regarding tax report after due date.
Keywords
- Claim for reassessment
- Tax report after due date
- Tax protest
- Tax imposition exclusion period
- Additional tax
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