(1) The Commissioner of the National Tax Service shall, in performing his or her duties, faithfully endeavor to protect and realize the rights of taxpayers. <Amended on Jun. 9, 2020>
(2) In order to protect taxpayers' rights, an official for taxpayer advocacy service shall be assigned to the National Tax Service to control overall affairs of protecting taxpayers' rights; and one official in charge of performing the affairs for taxpayer advocacy shall be assigned in each tax office and regional tax office.
(3) The Commissioner of the National Tax Service shall assign an official for taxpayer advocacy service under paragraph (2) as an open-type position and ensure that the official for taxpayer advocacy service and officials in charge perform their duties independently. In such cases, officials for taxpayer advocacy service shall be publicly recruited from among persons with professional knowledge of and experience in taxation, law, and accounting excluding the following persons: <Amended on Dec. 19, 2017; Jun. 9, 2020>
1. A tax official;
2. A person for whom three years have not passed since he or she resigned as a tax official.
(4) The Commissioner of the National Tax Service shall publish materials on the performance of promoting business to protect the rights of taxpayers, etc., to the general public periodically under Article 85-6 (2). <Newly Inserted on Dec. 20, 2016>
(5) Necessary matters for operating a system with an official for taxpayer advocacy service, including the qualifications, duties, authorities, etc. of the official for taxpayer advocacy service and officials in charge, shall be prescribed by Presidential Decree. <Amended on Dec. 20, 2016>[This Article Newly Inserted on Jan. 1, 2010]