After a request for determination or re-examination of national tax, what must the tax office head do within the period the provision sets, and what may the requester do if nothing arrives?
General information · Not legal advice
Material to check
The practice file should hold the request itself with the date stamp or receipt showing when the competent tax office head received it, and every notice the office sent, with its date and proof of service, since the period runs from the day of receipt and the text turns on which notice, if any, reached the requester.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading takes the duty as written: on a request made under the earlier paragraphs, the competent tax office head must, within the period the provision sets from the day the request was received, either determine or re-examine the tax base and tax amount, or notify the requester that there is no reason to do so.
Another reading turns on the proviso: if the requester has received no notice within that period, the right to lodge an objection, an appeal for examination or adjudication, or a review under the Board of Audit and Inspection opens even before any notice arrives, from the day after that period expires, and the progress notice the provision describes is expressly not the notice that stops this.
Your judgment
If the office head says a qualifying notice was sent within the period but the requester says none arrived, what in the file shows the date that notice was received?
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 response period or which notices count as the notice in the proviso, or if a court decision settles how receipt of a qualifying notice is proved.