For instance, the Examination and Criminal Investigation Departments of the bureaus conduct audits of large companies concerning corporation tax and consumption tax and investigations of tax evasion cases. Among others, auditors of the Taxation Department of the bureaus examine large companies on indirect taxes such as liquor tax and gasoline tax. Okinawa Regional Taxation Office was established on May 15, 1972. Its functions are similar to those of the Regional Taxation bureaus, but on a smaller scale, and it has no departments. Each Tax Office is authorized to assess and collect all internal taxes within its area of jurisdiction.
Organization varies according to scale.
Revenue Management and Collection Group handles the management and collection of internal taxes and compulsory collection procedures for delinquent accounts. Each group consists of 7 to 10 staffs. Larger Tax Offices also have Deputy District Directors who assist the District Director, Special Examiners who specialize in examinations of large taxpayers, and Special Revenue Officers who are responsible for the compulsory collections of large delinquent cases. NTA also has other affiliated organizations, including the National Research Institute of Brewing, which is in charge of research of alcoholic beverage production, and the National Tax College, which administers training programs for tax officials. The National Tax Tribunal reviews requests by taxpayers for reconsideration of tax controversies.