After the tax audits are done, what happens if the taxpayer does not agree and there is a dispute?
If the taxpayer does not agree with the results he/she can apply for reconsideration by filing a petition to the higher-level Tax Bureau of the Bureau that made the decision in the first place. The authority has a five-day time span to decide whether to accept the application. If it does accept then it is required to issue a written decision within 60 days after acceptance of the application. If the taxpayer still disagrees he/she may bring action in a People's Court but this must be done within 15 days of the issuance of the decision. If after the court's decision the taxpayer still disagrees, he/she must appeal to a higher-level people's court.
Back
