When a tax data submitting institution, or its officers and employees, have not faithfully performed the duty to submit tax data, who must notify whom of that fact?
General information · Not legal advice
Material to check
In a practice file of this kind, we read the record of what tax data was due and what was submitted, the paper the head of the institution kept on its own periodic checks, and the record said to show a notification made and its recipient's role.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading follows the provision as written: the duty to notify rests on the Minister of the Interior and Safety or the head of a local government, and it arises where the institution, or its officers and employees, have not faithfully performed the duty to submit tax data under this Chapter, the notice going to the head of the agency that supervises, audits or inspects that institution.
Another reading separates this duty from the earlier one: the head of the tax data submitting institution must itself check from time to time whether its officers and employees perform the submission duty faithfully, yet nothing in the provision makes that internal check a condition of, or a substitute for, the notification.
Your judgment
When the notice reaches the head of an agency that merely inspects the institution, what in the file could show that this head is the one the provision points to?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We look at this again if the provision is amended to require a set form or content in the notification, or if a court decision explains what counts as not faithfully performing the duty to submit tax data.