Shonan@Tax Office No. 169
Tax scrutiny often occurs in October. Tax scrutiny is tax collectors make sure that people pay taxes. The way of the scrutiny is that tax collectors question the applicable taxpayers in person or by letters. In addition, tax collectors examine the accounts. The tax scrutiny is optional, so taxpayers do not have to do it. However, interference of tax scrutiny may cause punishments. Under the law, tax collectors are able to search books and question taxpayers if necessary. On the other hand, people confuse this law. For instance, we are not sure when is "If necessary". The court said that it has to be objective, and tax collectors do not decide when is necessary.
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