Reserving the Right to File a Lawsuit by Declaring Corporate Tax Return for the 2022 Accounting Period with a Reservation

The deadline for declaring the corporate tax return pertaining to FY 2022 is May 5, 2023. If there are any disputed taxes (e.g. additional -earthquake- tax) and a tax lawsuit is planned to be filed, we would like to remind that the tax return should be declared with a reservation.   

A lawsuit can be filed within 30 days as of the declaration date of the tax return with reservation. There are no sanctions and/or financial obligations for declaring the tax return with reservation.

Procedure for Declaration with Reservation  

It is sufficient for the taxpayer to submit a petition with the tax return or to make a reservation anywhere in the tax return. The reason for the reservation should be briefly explained in this context.  

If the tax return is submitted electronically, the box related to the reservation must be checked among the special approval codes related to the tax return. It is recommended to briefly write the reason for reservation in the text box. Although it is not an obligation, if required, a separate petition for reservation may be also submitted through the Internet tax office.