(1) Where a taxpayer (including a person who is delegated for tax affairs by the taxpayer, such as a certified tax accountant) requests information necessary to exercise his or her right, a tax official shall promptly provide information.
(2) Necessary matters, such as the scope of information and persons who may be delegated for tax affairs pursuant to paragraph (1) shall be prescribed by Presidential Decree.[This Article Wholly Amended on Dec. 23, 2014]