National Tax Service to Allow Taxpayers to Choose Timing of Tax Audits... Launches 'Considerate Tax Audit' Initiative

[Financial News] The National Tax Service (NTS) plans to introduce a system allowing taxpayers to select the timing of their tax audits. This initiative, part of the so-called 'Considerate Tax Audit,' aims to support the recovery and growth of the real economy through tax administration.
On the 11th, the NTS submitted a written business report to President Lee Jae Myung at the Sejong Convention Center, outlining these core measures for the coming year.
The NTS will implement a timing selection system, enabling companies and small business owners to choose when to undergo regular tax audits, thereby allowing them to focus on business operations. Previously, even if the timing was difficult due to management crises, general meetings, settlements, or preparations for major business activities, taxpayers were required to undergo audits upon receiving a 20-day advance notice—unless there were exceptional circumstances such as natural disasters.
However, the NTS clarified that special tax audits conducted in cases of clear tax evasion, such as whistleblower reports, will remain strictly enforced as exceptions.
The NTS will also establish centers dedicated to resolving tax issues for companies and small business owners.
Currently, seven out of ten small or medium enterprises are unable to benefit from the Special Tax Abatement for Small or Medium Enterprises. The main reasons cited are the complexity of required documents and application procedures, as well as a lack of awareness about the system. To address this, the NTS plans to set up dedicated centers at tax offices nationwide to expand various tax support measures and resolve tax-related difficulties.
The NTS also intends to disclose key audit focus areas in advance. Given that frequent and complex changes to tax laws have led to unintentional reporting omissions by taxpayers, the agency will publish major inspection items and past cases to prevent taxpayers from incurring high penalties due to honest mistakes rather than deliberate wrongdoing.
Meanwhile, during the business report, President Lee instructed Lim Gwang-hyun to expand the workforce of the NTS's delinquent tax collection unit from the originally planned 2,000 to 4,000 personnel. He also directed that, if necessary, a supplementary budget should be considered.
President Lee, referencing his experience as mayor of Seongnam and governor of Gyeonggi Province, explained the effectiveness of expanding the delinquent tax collection team. He emphasized, “In some countries, people believe that while you might get away with not repaying private loans, you can never evade taxes. We should strive for the same standard.”

syj@fnnews.com Seo Young-jun Reporter