The government issued Official Letter 10740 / VPCP - KTTH on December 12,
2016 in order to improve the tax investigation method.
The main contents are as follows.
1. Tax survey is taken once a year.
2. Advance notice shall be made beforehand.
3. The tax audit to be carried out does not overlap items with other
tax investigations.
4. It must be based on legal grounds.
5. It is impossible to investigate again the case which other organizations
did.
6. The authority that conducted the tax investigation is responsible.
Recently, the audit department directly under the Prime Minister called
State Auditor may conduct a survey again on tax audits completed in the
past in order to audit the implementation status of the local tax authorities.
It is not clear whether the investigation by State Auditor falls under
the duplication of the survey described in this official letter.