Revision of request for correction
(1) The billing period for correction has been extended by amendment.
Application start timing: Applicable to national tax whose statutory declaration deadline comes after December 2, 2011.
Until the revision, the statutory declaration deadline was 1 year but it will be extended up to 5 years due to revision.
(Note 1) The period during which the director of the tax office can perform the tax increase can be extended to five years, which was supposed to be three years before the revision. In addition, in the case of tax evasion such as by deceit / wrongful acts, the director of the tax office can correct the increment of seven years as it is now.
(Note 2) The duration for corporate tax related to gift tax and transfer pricing taxation was set as 1 year, but it has been 6 years since the revision. In addition, it was nine years due to amendment that the period for requesting correction for the amount of corporate tax net loss, etc. was one year.