ANA Group Tax Policy

The ANA Group will file tax returns and pay taxes appropriately in accordance with the laws and regulations of each country and region in which it operates.
The Company does not engage in any conduct that deviates from the laws and regulations, and does not implement tax policies for the purpose of avoiding taxes.
Tax incentives are introduced from the perspective of economic policy of each country and region where business is conducted, and are utilized when the applicable standards are met within the scope of business activities.

The ANA Group, under the umbrella of ANA Holdings Co., Ltd., engages in various tax affairs in alignment with consolidated subsidiaries.
The roles of each company in tax affairs are as follows.

ANA Holdings, Inc.
In alignment with consolidated subsidiaries, we will identify information on the Group's tax risks and will consider and promote necessary countermeasures.

Consolidated Subsidiaries
Consolidated subsidiaries will carry out appropriate tax-related operations and report as necessary to ANA Holdings, Inc.

ANA Holdings Co., Ltd. is the presiding company with controlling interest of the Group, and conducts tax affairs under the direction and supervision of the Director of Fi-nance, Accounting and the Group’s Chief Financial Officer (CFO). Important matters relating to tax affairs are communicated and reported by the CFO at the Management Committee in a timely manner.

The ANA Group recognizes the importance of tax compliance throughout the Group. To ensure that tax payments and filings are made in an appropriate and sustainable manner, we have established the ANA Group Tax Policy as our basic approach to tax and ideal forms of taxation, and are conducting education and training to raise awareness within the Group.

ANA Group Tax Policy

Fundamental Principles

As a corporate citizen, the ANA Group believes that proper filing and payment of taxes on our business activities is our social responsibility, and thereby we protect our corporate value and contribute to the development of local communities in each country.

Corporate goal

Based on the comprehensive strengths of the ANA Group, we will implement tax governance throughout the Group and comply with treaties, relevant laws and regulations of each country and region. We will also comply with internal regulations, and implement appropriate tax returns on a permanent basis.

Code of Conduct

We believe that by acting in accordance with the following guidelines, ANA Group employees will be able to achieve their goals and reduce tax risks. ANA's Way, as the Group’s code of conduct, also acts as a guildline specific to taxation, as part of our corporate responsibility to society.

Compliance with laws and regulations

  • Having an airline network and operating bases around the world, the ANA Group will comply with relevant domestic laws and regulations as well as with relevant treaties, laws and regulations of each country and region.
  • The international tax framework as represented by the BEPS project, will be closely monitored for any dramatic changes, and appropriate responses will be made accordingly.

Conducting fair business transactions

  • In addition to legal compliance, we will utilize internal accounting rules and standards for administrative authority to conduct economically rational business transactions based on appropriately established business plans. Furthermore, the processes, details, and considerations, of business transactions will be conducted with full transparency.
  • For international transactions between Group companies, the Group will endeavor to distribute income appropriately to each country by setting prices in accordance with with arm’s length prices, and complying with transfer pricing tax regulations and OECD guidelines.

Human Resource Development

  • We carry out practical training in tax accounting on a regular and continuous basis. The training system is set up in accordance with the job hierarchy, experience, and responsibilites of the people in charge. We will strive to develop and strengthen highly specialized human resources who will be responsible for tax accounting for the ANA Group more effectively.
  • In addition to acquiring knowledge through practical training, we will raise awareness of the importance of tax compliance at the management level, and will maintain and improve its awareness.

Tax Management

  • The results of tax audits, tax trends, changes in tax payments, and other important matters related to taxation will be communicated and reported by the CFO at the executive committees in a timely manner.
  • Under the authority for administrative standards, certain transactions require approval by the accounting and finance department and ANA Holdings Co., Ltd. as the holding company. As a result, tax officers and persons in charge of tax affairs are able to ascertain various transactions and cases at an early stage and will consider their tax implications as one of the important elements in our business activities.
  • ANA Group business sites and their accounting and finance departments will work closely with each other to ensure proper tax accounting at each site.
  • Officers and managers in charge of and responsible for tax affairs will actively monitor revisions and trends in tax systems and rules in Japan and overseas, examine their impact on the ANA Group, and respond appropriately.

Utilizing External Knowledge

  • If necessary, we will receive advice from external experts such as tax accounting firms and tax advisors for tax affairs involving advanced and multifaceted examinations or for when accurate interpretation of tax laws are required.
  • We will confirm important tax issues in each case with the tax authorities in advance to clarify appropriate treatment of taxes.

Relationship with tax authorities

  • We will respond sincerely and promptly to tax audits.
  • We will actively share objectives and issues of our tax activities and tax accounting measures for each management issue with tax authorities. We will strive to build a relationship of trust with tax authorities by clearly stating our approach to taxes in our business activities.
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