If you disagree with a reassessment or determination, one procedure available at the outset isrequest for reinvestigationa request for reinvestigation, provided for in Article 75(1)(i)(a) of the General Act of National Taxes.

It asks the administrative body that made the disposition to reconsider it.

The taxpayer chooses

Article 75(1)(i) provides that anyone dissatisfied with a disposition made by a district director of a tax office, director-general of a regional taxation bureau, or director-general of customs may filewhichever of the following objections they choose.The choice belongs to the person dissatisfied with the disposition.

• (a) A request to the district director of the tax office, director-general of the regional taxation bureau, or director-general of customs who made the dispositionrequest for reinvestigation
• (b)National Tax Tribunal. Director-GeneralA request for review addressed to that official

In other words, you may proceed directly to a request for review without first requesting reinvestigation.A request for reinvestigation is not a mandatory preliminary step.

Different routes apply to dispositions made by the Commissioner of the National Tax Agency, for which review is requested from the Commissioner (item (ii)), and dispositions made by heads of administrative bodies other than the National Tax Agency, regional taxation bureaus, tax offices, or customs, for which review is requested from the Director-General of the National Tax Tribunal (item (iii)).

Where to file

With the very administrative body that made the disposition. Article 81(3) calls the district director of the tax office or other administrative head receiving the request the“reinvestigation examining authority.”That is the statutory term.

The person who made the disposition reviews their own disposition again. That is the nature of reinvestigation and its fundamental difference from review by the National Tax Tribunal, a third-party body.

The deadline is three months

Article 77(1) provides:

An objection (excluding requests for review under Article 75(3) and (4), concerning requests for review after requesting reinvestigation; the same applies in paragraph (3)) may not be filed after three months have elapsed, calculated from the day following the date on which the person learned of the disposition (or, where notice of the disposition was received, the date of receipt). However, this does not apply where there is just cause.

The opening parenthesis excludes requests for review following a request for reinvestigation under Article 75(3) and (4) from this three-month rule. Of these, a request for review after a reinvestigation decision under paragraph (3) has a one-month deadline, as discussed below. A request for review without a decision under paragraph (4) is made while no decision has been issued and is therefore not subject to the time limits in Article 77.

The starting point is the date the person “learned” of the disposition, or the date of receipt if notified. It is not the disposition date.

Paragraph (3) provides a separate deadline:one year from the day following the disposition date.An objection also cannot be filed after that period, unless there is just cause. The three-month and one-year deadlines operate separately.

What to include

Article 81(1) lists the required contents.

If filing after the deadline, paragraph (2) also requires a statement ofthe just causefor doing so.

If there are deficiencies, the reinvestigation examining authority sets a reasonable period and requests corrections (paragraph (3)). Minor deficiencies may be corrected on its own authority. If corrections are not made, or the request is clearly procedurally invalid and cannot be corrected, it may be dismissed without examination proceedings (paragraph (5)).

You can state opinions orally

Article 84(1) provides that if the reinvestigation requester or a participant applies, the reinvestigation examining authoritymust provide an opportunity to state opinions orallyunless the applicant's location or other circumstances make this difficult.

With the authority's permission, the applicant mayappear with an assistant(paragraph (3)). Documentary and physical evidence may also be submitted (paragraph (6)).

However, the reinvestigation examining authority specifies the date and place (paragraph (2)).

Three types of decisions

These are set out in Article 83.

• Paragraph (1)Dismissal as inadmissible(where the filing period has expired or the request is otherwise procedurally invalid)
• Paragraph (2)Appeal dismissed(where the request lacks merit)
• Paragraph (3)Revocation or modification(where the request has merit)

Paragraph (3) has a proviso:The disposition may not be modified to the reinvestigation requester's disadvantage.Filing an objection will not itself result in a harsher disposition.

The decision is issued in a written reinvestigation decision stating the operative part and reasons (Article 84(7)). If all or part of the disposition is maintained,the reasons justifying the maintained disposition must be made clear(paragraph (8)).

If there is no decision after three months, move to a request for review

Under Article 75(4), someone who has requested reinvestigation may request review from the Director-General of the National Tax Tribunal without awaiting a decision in either of the following cases.

• (i) Where, calculated from the day following the request for reinvestigation (or the correction date if correction was requested),three monthshave elapsed without a decision
• (ii) Where there is other just cause for proceeding without a decision

Article 111 further provides that if the request remains pending after three months, the reinvestigation examining authority itselfmust give written notice that a request for review may be filed immediately.That is the consequence.

If you remain dissatisfied after a decision, Article 75(3) allows a request for review. In this case, the period, calculated from the day following service of an authenticated copy of the written reinvestigation decision, isone month(Article 77(2)), not three months.

Common practical questions

• Should you request reinvestigation first or proceed directly to review? This depends on how you assess the fact that the same authority will reconsider its own disposition.
• The choice differs between cases involving clear factual errors and cases concerning interpretation of law.
• The deadline is three months. It can pass while you deliberate.

If you consult us when you receive the notice of disposition, we can determine the appropriate route together.

Legal basis

• Article 75 of the General Act of National Taxes (Objections to Dispositions Concerning National Taxes)
• Article 77 of the General Act of National Taxes (Periods for Filing Objections)
• Article 81 of the General Act of National Taxes (Contents of Requests for Reinvestigation and Related Matters)
• Article 83 of the General Act of National Taxes (Decisions)
• Article 84 of the General Act of National Taxes (Decision Procedures and Related Matters)
• Article 111 of the General Act of National Taxes (Notice After Three Months)

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