(1) The Commissioner of the National Tax Service shall establish and publish the taxpayers' right charter which contains the matters prescribed in Articles 81-3 through 81-16, 81-18, and 81-19 and other matters concerning the protection of taxpayers' rights. <Amended on Dec. 19, 2017>
(2) A tax official shall deliver a document that states the details of the taxpayers' rights charter under paragraph (1) to taxpayers, where the tax official falls under any of the following subparagraphs: <Amended on Dec. 31, 2011; Dec. 19, 2017; Dec. 31, 2018>
1. Where a tax investigation (including investigation of tax offenses under the Procedure for the Punishment of Tax Offenses Act; hereafter in this Article the same shall apply) is conducted;
2. Deleted; <Dec. 31, 2011>
3. Where he or she issues a business registration certificate;
4. Other cases prescribed by Presidential Decree.
(3) A tax official who undertakes tax investigation shall produce the investigator identification card to the relevant taxpayer or related persons; deliver the taxpayers' rights charter and read out the gist thereof; and explain the reason for investigation, investigation period, matters requested for deliberation by the taxpayer protection committee provided for in Article 81-18 (1) and the procedures thereof, remedy procedures, etc. <Newly Inserted on Jan. 1, 2014; Dec. 19, 2017>[This Article Wholly Amended on Jan. 1, 2010]