Under the Framework Act on National Taxes, who must submit tax data, to whom, and by when, and does it matter how the data is sent?
General information · Not legal advice
Material to check
In a practice file, we look at each paper filed under a tax law that required tax data, the date of submission against the deadline the tax law sets, any receipt from the competent tax office head, and the record showing the submission was made through the national tax telecommunications network.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading keeps every condition on the same line: a person with a duty to submit tax data under a tax law must prepare the data in good faith and submit it to the head of the competent tax office by the deadline that tax law sets; where the submission is made through the national tax telecommunications network, it may instead go to the head of a regional tax office or the Commissioner of the National Tax Service.
Another reading turns on what the provision does not say: it names who must submit and to whom, but leaves open which papers count as tax data for a given tax law, what preparing in good faith requires, and what consequence follows from a late or unfaithful submission.
Your judgment
If the data was prepared late but sent through the network before the deadline, what in the file would show which condition the submission actually met?
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 change the recipient of a submission or the rule for network filing, or if a court decision explains what preparing tax data in good faith requires.