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FAQs - 2. Taxation-related matters

2-5) What fort of tax investigations are undertaken by the Taxation Bureau and taxation offices?

Once every 3-5 years, the Taxation Bureau and taxation offices conduct investigations to determine whether a company is declaring its tax in an appropriate fashion. These investigations target corporate tax, consumptions tax, income tax withheld at a source, and stamp duty.

These investigations usually examine the past 3-year –period, but occasionally they may examine documents dating prior to this.

All the documents required to create a tax declaration are subject to investigation. The Corporate Tax Act stipulates that the necessary books and records be kept for 7 years.

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