Japan: Guidance addresses appointment of taxpayer representatives

The guidance is effective 1 January 2022.

The guidance is effective 1 January 2022.

Japan’s tax authority released guidance concerning the appointment of taxpayer representatives (also referred to as “tax agents”) and reflecting the 2021 tax reform.

The 2021 tax reform expanded the taxpayer representative system. One measure allows the tax authority to appoint a taxpayer representative when a taxpayer required to appoint a taxpayer representative fails to submit a notification of representation to the tax authority by the due date. The guidance addresses what parties can be appointed by the tax authority to act as a taxpayer representative. For instance, under the guidance, a person having a close personal relationship with the taxpayer could be appointed to serve as the taxpayer representative.

The guidance is effective 1 January 2022.

Read a December 2021 report [PDF 129 KB] prepared by the KPMG member firm in Japan

 

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