Provisional Translation
| OTO No. | 292 | Classification | MOF-62 |
|---|---|---|---|
| Date of Acceptance | August 7, 1987 | Ministry/Agency Receiving Complaint | Economic Planning Agency |
| Responsible Ministries | Ministry of Finance | Related Laws | Customs Tariff Law |
| Complainant | Keidanren (proxy complaint) | Exporting Countries | |
| Subject | Extension of the period of validity of tariff rates under the system of self-assessed values. | ||
| Details of Measures | It was explained that it is felt that, in light of the fact that only about 20 percent comprehensive assessment filings are renewed with no changes after two years, the current two-year term is appropriate for ensuring proper taxation. In addition, it was explained that an effort is currently being made to simplify procedures by waiving the attached-documentation requirement when the renewal form is identical to the one-filed two years previous. |
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| Classification of Processing | D | Directions | II-a |
| Remarks | |||