Article 33Competent Agency for Assessment and Determination, etc.

①An assessment and determination is made by the district director of the tax office with jurisdiction over the place for tax payment of the national tax at the time of the assessment and determination (hereinafter referred to as the "current place for tax payment" in this Article).

②With regard to the penalty tax prescribed in Article 69 (Tax Items for Penalty Tax) on income tax, corporation tax, local corporation tax, inheritance tax, gift tax, land value tax, consumption tax on the transfer, etc. of a taxable asset, tax for promotion of power-resources development, or international tourist tax to be collected and paid under the provisions of Article 16, paragraph (1) (Special Collection, etc. by Domestic Business Operators) of the International Tourist Tax Act, if any of the following items applies, the district director of the tax office specified in the relevant item may, notwithstanding the provisions of the preceding paragraph, make an assessment and determination of that penalty tax on the national tax payable as a result of the reassessment or determination, or of the filing of the return filed after the due date or amended return, prescribed in that item, or on national withholding tax:

③Notwithstanding the provisions of paragraph (1), an assessment and determination of consumption tax, etc. on goods received from a bonded area that is subject to the official assessment system or any other consumption tax, etc. to be collected by the director-general of the customs house, or of penalty tax for non-payment or of the heavy penalty tax under Article 68, paragraph (3) or (4) (limited to the part concerning the heavy penalty tax under paragraph (3) of that Article) (Heavy Penalty Tax) on international tourist tax to be collected and paid under the provisions of Article 17, paragraph (1) (Special Collection, etc. by Foreign Business Operators) of the International Tourist Tax Act, is made by the director-general of the customs house with jurisdiction over the place for tax payment of those national taxes. In this case, for the purpose of applying the provisions of the preceding two Articles, the term "district director of the tax office" in those provisions is deemed to be replaced with "director-general of the customs house"; the phrase "after the due date for filing a tax basis return (for a national tax for which the filing of a tax basis return is not required, after the time when its tax liability is established), in accordance with the following" in the part of paragraph (1) of the preceding Article other than the items is deemed to be replaced with "in accordance with the following"; and the term "tax amount payable" in paragraph (1), items (ii) and (iii), paragraphs (2) and (3), and paragraph (4), items (i) and (ii) of that Article is deemed to be replaced with "tax amount, etc.".

④Where the director-general of the customs house makes an assessment and determination under the provisions of the preceding paragraph, if the assessment and determination concerns consumption tax to be collected immediately under the provisions of Article 8, paragraph (6) (Tax Exemption for Transfer of Export Goods at Export Goods Retail Shops) of the Consumption Tax Act, or in any other case specified by Cabinet Order, the director-general may have the relevant official give notice of the assessment and determination orally, in lieu of serving the written notice of assessment and determination or written notice of tax payment under the provisions of paragraph (3) or (4) of the preceding Article as applied following the replacement of terms under the preceding paragraph.