(1) If it is necessary for performing duties, any tax official may request a governmental agency, local government or public officials thereunder to cooperate with the tax official.
(2) A person who receives the request for cooperation under paragraph (1) shall, unless any justifiable reasons exist, comply therewith.
(3) The Government may grant to an organization taking charge of the guidance for tax payment all or part of the expenses required for such guidance as a subsidy, as prescribed by Presidential Decree.[This Article Wholly Amended on Jan. 1, 2010]