Services

Tax Appeal and Litigation Services

Providing you with the right support in challenging a questionable assessment

A difference of opinion between taxpayers and tax examiners in a tax audit over whether and how much the taxpayer is obliged to pay is not uncommon. It is not unusual for unresolved differences of opinion to lead to a tax assessment notice. When our clients are facing a questionable assessment notice, we investigate whether that notice was in error based on the fact-finding and legal interpretations related to the notice. We also provide consulting services regarding the procedures, costs, and chances of winning if you decide to proceed with the tax appeals and litigation. If desired, we can also offer total support by handling the tax appeals and tax litigation on your behalf.

Challenging a questionable tax assessment

A difference of opinion between taxpayers and tax examiners in a tax audit over whether and how much the taxpayer is obliged to pay is not uncommon. The main cause of such differences is a misalignment between the taxpayer’s understanding of the facts and those assumed by the tax examiners. Although this misalignment can sometimes be resolved through frank debate during the tax audit process, it is not unusual for unresolved differences of opinion to lead to a tax assessment notice.

If you believe you have received an unfair assessment notice, you should first examine whether it is based on accurate fact-finding. It is also necessary to verify there are no misinterpretations of tax laws, and the interpretation does not contradict previous tax cases. If the examination finds the tax authorities’ interpretation to be in error, the taxpayer can correct the erroneous assessment notice and receive a refund for overpaid taxes through tax appeals and tax litigation.

Given their accountability to stakeholders such as shareholders, taxpayers are required to deal with questionable assessment notices appropriately. Tax appeals and tax litigation are means of correcting a questionable assessment notice and getting a refund for overpaid taxes.
 

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Our services

When our clients are facing a questionable assessment notice, we investigate whether that notice was in error based on the fact-finding and legal interpretations related to the notice. We also provide consulting services regarding the procedures, costs, and chances of winning if you decide to proceed with the tax appeals and litigation, as well as how to disclose the assessment notice to the public. If desired, we can also offer total support by handling the tax appeals and tax litigation on your behalf.

 

Deloitte Tohmatsu has particular strengths in tax appeals

If a taxpayer files a request for reconsideration with the National Tax Tribunal, it will listen to the cases of both the taxpayer and the tax authorities, perform its own summary and review of the facts, and issue a decision that is essentially from a third party’s viewpoint, free of charge. This is a procedure that enables a taxpayer to correct an unjust assessment notice based on incorrect fact-finding sooner. Even if tax litigation becomes necessary, clarifying contention points in advance allows tax litigation to proceed efficiently.

Our Tax Controversy Team consists of lawyers, certified tax accountants, and ex-tribunal officials with extensive expertise, experience, and successes in tax audit defenses and dealing with tax appeals and tax litigation. We work closely with the tax filing and advisory teams, and we are involved in tax appeals (the next step in dealing with a tax audit) on a daily basis. We have amassed powerful know-how on tax appeals in particular.

 

Tax Controversy Japan Updates

This article provides an overview of areas of focus and the tax audit and controversy procedure in relation to national tax (excluding customs duty) in Japan.

>> Click [Tax Controversy Japan Updates] for more details

Japan Inbound Tax & Legal Newsletter

>> Click [Japan Inbound Tax & Legal Newsletter] for more details

Professionals

Yutaka Kitamura

Yutaka Kitamura

Deloitte Tohmatsu Tax Co. Director

Attorney at Law admitted in Japan and the State of New York, and Certified Public Tax Accountant. Yutaka Kitamura joined Nagashima Ohno & Tsunematsu (2000~2009), Financial Tax Office, Policy and Legal... More

Takashi Tezuka

Takashi Tezuka

DT Legal Japan,Attorney-at-law

Practice Takashi has been advising verious types of entities from small and medeum sized corporations to multinational conglomerates. His areas of practices are tax planning, tax disputes (both nation... More