A Research Organization for Taxation Supporting Certified Public Tax Accountants Carry Out Their Duties by Providing Reliable Information on Taxation

The TKC Tax Research Center is a research organization for taxation that seeks to help TKC Member certified public tax accountants carry out their duties “as experts in matters of taxation,” and “from an independent and fair standpoint” (Article 1 of the Certified Public Tax Accountant Act). It was established in October 1984 to be a fair and authoritative research organization and is now working to provide support to TKC Members by providing reliable information on taxation.

The main activities of the TKC Tax Research Center include (1) answering inquiries from TKC Members on the interpretation and application of tax laws (member support), (2) disseminating information on tax systems and tax laws (disseminating information), and (3) dispatching lecturers to seminars for TKC Members (training support). The Center engages in various activities as described below:

• Provide answers to inquiries on interpretation and application of tax laws it receives from TKC Members through the Tax Research Mailbox, and publicize certain topics which are useful to other certified public tax accountants in the TKC Tax Research Database (Tax Q&A) hosted on the TKCNF Intranet service, ProFIT, and on the website of the TKC Group.
• Disseminate information on the trends in taxation and tax enforcement cases, commentary on amendments and abolition of tax notifications and court rulings and decisions, etc. in a timely and appropriate manner through TKC Zeiken Sokuhou (flash reports).
• Issue the TKC Tax Research Information (issued six times per year) to disseminate academic papers and commentaries on judicial precedents about taxation written by university professors etc., research reports by the TKC Tax Judicial Precedents Research Committee, the latest trends about court judgments etc., and more.
• Provide support for the TKC Tax Judicial Precedents Research Committee hosted by the TKCNF Training and Education Committee, and dispatch lecturers to regular seminars of the TKC Research Council for Assets Management and training on amended tax laws.
• Prepare summaries of court judgments indicated by court rulings and decisions, post them on the TKC Tax Research Database/Summary of Court Rulings (Court Decisions) on Taxation, and provide content to the LEX/DB Internet.
• Provide support for the development of TKC systems, and answer inquiries from various sections within TKC.

The TKC Tax Research Center is committed to contributing to the development of certified public tax accountant operations by TKC Members by providing reliable information on taxation as a fair and authoritative research organization.