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. How a Tax Audit Begins and Proceeds(A tax audit is performed in a fair and transparent manner) 6
Step 2. How a Tax Audit Process Concludes(Auditors will be considerate of taxpayers throughout the process) 14
Step 3. Tax Remedy Procedures(We will listen to you) 17
Additional information(We will listen to you) 24

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

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National Tax Service