Obligors may attend at the branch to question the income taxes assessed and what was the basis for the income. The responsible personnel should provide any documents in the files to the obligor for review. However, obligors often deny having had such income in the past and that such income was wrongly reported by others using his or her name, sometimes even leading to an argument. There are quite a number of these incidents and enforcement personnel are very troubled by them.
- Publication Date ：
- Last updated：2023-01-19
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The Administrative Enforcement Agency is an enforcement agency and so does not have jurisdiction to judge the merits of an administrative action or disposition that the enforcement action is based on and can only rely on the grounds of enforcement as listed therein. Thus, if obligors have concerns about the subject or amount of the tax, such questions will have to be directed to the transferring agency.