非公式的 納稅者權利救濟制度 - 國稅廳 自體 內部檢證制度를 中心으로

Informal Remedy of Taxpayer"s Rights －Focusing on the inside examination in the National Tax Service－

&nbsp;&nbsp;Remedy of taxpayer&quot;s rights is a system to remove illegality and unreasonableness in cases of receiving or expecting unreasonable tax imposition. As formal remedy of rights, there are objection, request for examination, request for adjudgment, and administrative appeal.<BR>&nbsp;&nbsp;But in case of short of active disposal in the administrative measures such as tax investigation or missing a formal period of request for appeal, there are numbers of wrong incidents in the views of ordinary taxpayers and small enterprisers. Informal remedy procedure is to provide more handy relief.