Tax accountant Even after the business is closed, the ruling party will be subject to investigation and disposition to avoid disciplinary action

As tax accountants involved in fraud have been evading investigations and disciplinary action by the national tax authorities by going out of business, it was requested to amend the law to include former tax accountants who went out of business in the investigation and disposition on the 10th. It was included in the decided tax reform outline of the ruling party.

Regarding tax accountants involved in tax evasion and other fraud, the Tax Accountant Law stipulates that the national tax authorities will investigate and impose disciplinary action such as suspension of business and prohibition of business, and the name and summary of fraud will be published in the official bulletin and the NTA website. ..

However, under the current regulations, the investigation is limited to active tax accountants, and according to the people concerned, it seems that about 50 people have escaped disciplinary action by going out of business themselves in the last 10 years.

In order to deal with this problem, the ruling party's tax reform outline, which was decided on the 10th, includes a request for a law revision to include former tax accountants who have been closed from April next year as targets for investigation and disposition.

If the investigation confirms fraud within the past 10 years, the business will be suspended or the business will be banned, the name and outline of the fraud will be announced, and the re-registration of the tax accountant will be prohibited for a certain period depending on the content of the disposition.

Regarding this problem, three tax accountants who were OBs of the Tokyo National Tax Agency who were active in Chiba Prefecture went out of business after December last year after being suspected of being involved in income hiding, and it became impossible to investigate. The NTA was reviewing the system.

Major revisions to protect the trust of the tax accountant association system

Kenji Ishihara, Managing Director of the Japan Federation of Certified Public Tax Accountants Association, said that this amendment is "a very big amendment to protect the trust of the tax accountant system."

Until now, it was difficult to identify a former tax accountant who went out of business and escaped disciplinary action. If the former tax accountant who used to be punished will be punished, the federation will be able to understand it and refuse to re-register on legal grounds. I would like to create a tax accountant system that earns the trust of the people. "