• The importer of an import tax bill is a very critical element, relevant to the exemption from payable tax amount of value-added tax or refund, and since the taxpayer is decided at the time of processing import declarations, making a revision is possible only when one applies for a revision before processing import declarations.
  • However, in cases where a wrongful declaration is made in a different firm’s name, or a change in contents of a business operator, disposition and acquisition, or a corporate merger took place before the processing without the original declaration being amended at the time of processing an import declaration, it is possible to apply for apply to change the taxpayer after the import declaration is processed.
  • However, after processing import declarations (and before the final declaration of value-added tax), if a change in contents of a business operator, disposition and acquisition, or a corporate merger takes place due to the changes in the Taxpayer’ circumstances, one should apply for a tax deduction as the taxpayer at the time of processing the import declaration.

The head of a customs office issues import tax bills and makes amendments and issues them when any of the following cases occur:

  1. Where a wrong taxpayer written on an import declaration form due to mistake and therefore amended;
  2. Where the original taxpayer and the actual taxpayer are different due to a corporate merger in which the latter succeeds the obligation to pay the tax;
  3. Where the Specialized Credit Finance Business Act prescribes the imported goods to be rental facility goods, and the taxpayer of an import tax bill and the user of the rental facility differs;
  4. Other reasons for amendment pursuant to headings either 1 or 3.