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Tax Audit Guide Book

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

Contents

  • Taxpayers’ Rights Charter 3
  • A tax audit proceeds as follows 6
  • Checklist for Taxpayers under a Tax Audit 7
  • Step 1. How a Tax Audit Begins and Proceeds(A tax audit is performed in a fair and transparent manner) 9
  • Step 2. How a Tax Audit Process Concludes(Auditors will be considerate of taxpayers throughout the process) 15
  • Step 3. Tax Remedy Procedures(We will listen to you) 23
  • Additional information(We will listen to you) 32

Forms

  • 1. Power of Attorney for Tax Representation
  • 2. Request for Return of Temporaily Retained Documents
  • 3. Request to Suspend or Extend the Audit
  • 4. Request for Early Decision
  • 5. Request for Tax Deferment
  • 6. Statement of Exemptions and Filing Status for Deferment of Collection of National and Local Taxes, etc
  • 7. Petition for Pre-Assessment Review
  • 8. Petition for Pre-Assessment Review (for National Tax Service Use)
  • 9. Form for filing an Objection
  • 10. Petition for Examination
  • 11. Petition for Judgement

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