(Shingō: Taxation Procedures Law)

# P.R. 0034

**Chapter 1: Failure to Deliver Taxes**

> **§1)** Any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall, in addition to other penalties provided by law, be in violation of the law and, upon conviction thereof, shall be fined not more than 100,000 Shingōan Yen (500,000 Shingōan Yen in the case of a corporation), or imprisoned not more than 5 years, or both.
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> **§2)** Any person required under this title to collect, account for, and pay over any tax imposed by this title who willfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be in violation of the law, upon conviction thereof, shall be fined not more than 10,000 Shingōan Yen, or imprisoned not more than 5 years, or both.
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> **§3)** Any person required under this title to pay any estimated tax or tax, or required by this title or by regulations made under authority thereof to make a return, keep any records, or supply any information, who willfully fails to pay such estimated tax or tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be in violation of the law and, upon conviction thereof, shall be fined not more than 25,000 Shingōan Yen (100,000 Shingōan Yen in the case of a corporation), or imprisoned not more than 1 year, or both, together with the costs of prosecution.
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**Chapter 2: Exemptions from Taxation**

> **§1)** The following organizations shall be exempt from taxation—
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> * **(a)** Nationally recognized religious associations or corporations, if such associations or corporations have a common treasury or community treasury.
> * **(b)** Any corporation created or organized under one or more Acts of Parliament which is an instrumentality of the Imperial Republic of Shingō.
> * **(c)** Civic leagues or organizations not organized for profit but operated exclusively for the promotion of social welfare, or local associations of employees, the membership of which is limited to the employees of a designated person or persons in a particular municipality, and the net earnings of which are devoted exclusively to charitable, educational, or recreational purposes.
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**Chapter 3: Collection of Taxes**

> **§1)** The National Parliament of Shingō hereby establishes the National Tax Agency.
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> **§2)** The National Tax Agency shall oversee and direct subsidiary Agencies across the nation.
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> **§3)** Prefectural and territorial governments shall work in conjunction with the National Tax Agency and its subsidiary agencies so as to ensure that taxes, if currently imposed, are properly and lawfully collected from all individuals, groups, or corporations that are not exempt from taxation.
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> **§4)** Prefectural and territorial governments shall not, in any manner, hinder the work of the National Tax Agency so long as the Agency and its subsidiaries are acting in accordance with current tax decrees and the law.
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> **§4)** The National Tax Agency and its subsidiary Agencies shall have the authority to direct employees and peace officers to personally collect taxes from the tax-eligible citizenry.
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> **§5)** In the collection of taxes, employees and peace officers must abide by the Civil Rights Protection Act and the Law Enforcement Conduct Act and shall not use unconstitutional means to reach their goals.
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> **§6)** The National Tax Agency shall have the duty of overseeing its subsidiary Agencies so as to ensure that they are acting in accordance with current tax decrees, the national law, and the prefectural or territorial laws of which they are under the jurisdiction of. The National Tax Agency is obliged to take immediate action against employees that encourage or attempt to hide evidence of legal misconduct.
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