제목 없음○ Circumstances of the Promotion of the Plan
International tax-related works have been expanded both in quantity and
quality since the increase of planning work in the NTS due to the establishment
of the International Tax Manager Department, and also due to the increasing
diversity of international sources of taxation.
However, the field offices involved in the actual administration are too
ingrained with the routine of their previous work and do not have a dedicated
team that is aware of the specific requirements of the work involved.
Therefore, in order to efficiently support the NTSs planning department
and secure specialization, the NTS has decided to organize a team dedicated to
the management of international sources of taxation within the existing taxation
source management department
○ Basic Plan
In order to manage the international source of taxation based on the
selection and concentration principle, NTS will organize a dedicated
international tax source management team in the tax offices of those districts
where foreign companies are concentrated.
The dedicated international tax source management team will take full
charge of the management of taxation for the international transactions of
foreign invested companies, foreign companies, foreign companys liaison offices
and domestic companies that have foreign entities.
NTS will assign trained international tax personnel within the dedicated
international tax source management team with priority placed on increasing
specialization.