NTA | |
Agency overview | |
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Formed | June 1, 1949 |
Jurisdiction | Government of Japan |
Headquarters | Tokyo, Japan |
Employees | 56,315 (FY 2003) |
Annual budget | 721.9 billion yen (FY 2003) |
Agency executive |
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Parent agency | Ministry of Finance |
Website | Official website |
The National Tax Agency (国税庁 Kokuzei-chō?, Abbr.: NTA) is the official tax collecting agency of Japan. As of 2014, the Commissioner of NTA is Mitsutaka Inagaki.
Mission: To enable taxpayers to properly and smoothly fulfill their tax responsibility.
To achieve the mission stated above, National Tax Agency is responsible for fulfilling the responsibilities stipulated in Article 19 of the Law to Establish the Ministry of Finance, while paying due consideration to transparency and efficiency.
On June 1, 1949, NTA was established as Finance Ministry’s affiliated agency responsible for assessing and collecting national taxes. Until then, this role was performed by Tax Bureau of Finance Ministry. Immediately after the Second World War, tax administration did not function properly as the Tax Bureau had undertaken out-of-scope operations. This organizational reform established NTA’s current three-tiered organizational structure consisting of the head office, regional taxation bureaus and tax offices. NTA consists of the headquarters office, 11 regional taxation bureaus (Sapporo, Sendai, Kanto-Shin-Etsu, Tokyo, Kanazawa, Nagoya, Osaka, Hiroshima, Takamatsu, Fukuoka and Kumamoto), Okinawa Regional Taxation Office and 524 tax offices throughout the country.
NTA’s headquarters office has four departments: Commissioner's Secretariat; Taxation Department; Revenue Management and Collection Department; and Examination and Criminal Investigation Department.
Examination and Criminal Investigation Department at regional taxation bureau level examines large-scale corporation’s corporate and consumption taxes and investigates tax evasion cases.
The local tax office is a front-line administrative body in charge of assessing and collecting domestic taxes and has the closest contacts with taxpayers. Tax office is authorized to assess and collect domestic taxes within its responsible area. Its organization structure varies, depending on tax office’s scale. Generally, a tax office has 1 division and 4 groups: co-ordination division, revenue management and collection group, examination group (individual), examination group (property tax), and examination group (corporation).