Where a taxpayer is subjected to a tax investigation (including investigation of tax offenses under the Procedure for the Punishment of Tax Offenses Act), he or she may arrange for a lawyer, a certified public accountant, or a certified tax accountant to attend the investigation or to state his or her opinion. <Amended on Dec. 31, 2011; Dec. 31, 2018>[This Article Wholly Amended on Jan. 1, 2010]
Laws › Framework Act on National Taxes › CHAPTER VII-2 RIGHTS OF TAXPAYERS
Framework Act on National Taxes — Article 81-5 (Right to Receive Help in Tax Investigation)
국세기본법 제81조의5
This English translation is based on the Korean text effective 2024-01-01. The Korean law has since been amended (current version effective 2026-10-02) — check the Korean original.
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