Tax Audit Guide Book

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

Commemorative Address on the 60th Anniversary of the National Tax Service 3
Charter of Taxpayers’ Rights 4
A tax audit proceeds as follows 5
Checklist for Taxpayers under a Tax Audit 6
Advance Disclosure of 「Key Audit Focus Areas」 7
Preparing for a Tax Audit(No need to be worried or stressed) 8
How a Tax Audit Begins and Proceeds(A tax audit is performed in a fair and transparent manner) 12
How a Tax Audit Process Concludes(Auditors will be considerate of taxpayers throughout the process) 20
Tax Remedy and Customer Evaluation(We will listen to you) 23
Additional Information 30

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

The attached forms below are English versions of selected forms from the above list and are provided for reference purposes only.

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