NTA implements additional measures to simplify electronic document preservation

Japan Inbound Tax & Legal Newsletter September 2019, No.43

On 17 July 2019, Japan’s National Tax Agency (NTA) published supplementary clarifications to the country’s electronic document preservation (e-document) regulations, which were amended through the 2019 tax reform enacted on 27 March 2019.

In addition, the NTA has established consultation desks to address taxpayer enquiries regarding e-document preservation, continuing a trend of progressive steps by the agency to increase e-document preservation among taxpayers. The changes to the regulations generally apply as from 30 September 2019.

This newsletter explains these topics;

  1. Overview of e-document preservation
  2. Electronic preservation of documents processed prior to e-document approval
  3. Simplified application process for taxpayers using certified commercial software
  4. Clarifications regarding timeframe for scanning and timestamping physical documents
  5. Establishment of e-document consultation desks
(141KB, PDF)

* This Article is based on the relevant Japanese or specific country’s tax law and other authorities in effect on the date of this Article. This Article would not be guaranteed updating if there are any changes in Japanese tax law, any other law, or interpretations by the courts or tax authorities thereof after the date of this Article.

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