Which body must receive a request for tax adjudication, and how can a request sent to the wrong office still count as filed on time?
General information · Not legal advice
Material to check
In a practice file we read the adjudication request itself, to see who signed it, what grounds for dissatisfaction it states and which body it was submitted to, and the papers showing the date and place of submission, since the proper recipient is fixed by who made or should have made the disposition (or the president of the Tax Tribunal), while the timing rule turns on where the request first arrived.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading follows the first paragraph: a person seeking adjudication must submit a request stating the grounds for dissatisfaction, as the Presidential Decree prescribes, to the tax office director who made or should have made the disposition, or to the president of the Tax Tribunal, and the tax office receiving it must forward it to the Tribunal without delay.
Another reading follows the second paragraph and turns on where the request actually lands: if it is submitted to a tax office other than the one named, or to the Director of a Regional Tax Office or the Commissioner of the National Tax Service, it is still treated as a request for adjudication when the filing period is calculated, and each of those bodies must forward it to the Tribunal without delay, so the deeming rule does not say which body decides a request that never reached the office that made the disposition.
Your judgment
If the request never reached the office that made the disposition, what in the record could show the date it was first accepted anywhere?
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 or the Presidential Decree is amended to change who may receive a request or the effect of a submission to another office, or if a decision clarifies whether a request lacking stated grounds is deemed filed.