On-line investigations to begin for all tax items and for corporations and individuals②

Online investigations will be conducted as necessary for investigations of all taxpayers regarding national taxes.

Preliminary notice will be given orally as before, and then by email.

The "investigations, etc." that are subject to online investigations, etc. include on-site investigations, administrative guidance, and hearings regarding the written attachment system. Examples of online investigations, etc. include 1) "contact via internet email." Specifically, by using email to contact the investigator after advance notice, for example, the investigator will request the preparation of materials required for the investigation by email. As in the past, advance notice of tax audits will be given verbally, such as by telephone.

There is also ② "interviews via web conferencing system." The web conferencing system "Teams" will be used to hear questions and answers related to the audit. And there is ③ "transfer of data via online storage service." In addition to Internet mail and e-Tax, online storage service (Prime Drive) will be used to transfer data of documents such as accounting records requested by the auditor.

In previous audits, contact was generally made by telephone, interviews were conducted in person, and documents were submitted by mail (since 2022, it has become possible to submit data related to audits via e-Tax, but there are restrictions on the number and capacity of files that can be sent), but the use of online audits, etc., is likely to enable both taxpayers and auditors to respond to audits, etc. more efficiently.