Tax Audit Guide Book

This tax audit guide book explains the audit process in an easy-to-understand manner

Taxpayers’ Rights Charter 3
A tax audit proceeds as follows 4
Checklist for Taxpayers under a Tax Audit 5
Step 1. Preparing for a Tax Audit(No need to be worried or stressed) 6
Step 2. How a Tax Audit Begins and Proceeds(A Tax audit is performed in a fair and transparent manner) 10
Step 3. How a Tax Audit porcess Concludes(Auditors will be considerate of taxpayers throughout the process) 18
Step 4. Tax Remedy and Customer Evaluation(We will listen to you) 21
Additional information(We will listen to you) 28

1. Request for Tax Audit Postponement
2. Request for Change of Venue
3. Application for Temporary Suspension of Audit(for Employment Promoting Company)
4. Application for Temporary Suspension of Audit(for Startup and Innovative SME)
5. Power of Attorney for Tax Representation
6. Request for Return of Documents
7. Request for Suspension/Extension of Audit
8. Request for Early Decision
9. Request for Extension of Payment Deadline
10. Statement of Special Application for Extension of Payment Deadline of National and Local Taxes Collection
11. Application for Pre-Taxation Review
12. Application for Pre-Taxation Review (for NTS use)
13. Statement of Objection
14. Request for Examination
15. Request for Adjustment
16. Pre-Taxation Appeal Application for Public Representative
17. Interim Audit Checklist of Taxpayer Satisfaction
18. Post-Audit Checklist of Taxpayer Satisfaction
19. Requisition form for Rights Protection Deliberation
20. Application for Taxpayer Advocate Monitoring
21. Withdrawal of Application for Taxpayer Advocate Monitoring

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National Tax Service