(1) The Commissioner of the National Tax Service shall compile and manage statistical data (hereinafter referred to as "statistical data") by analyzing and processing taxation information to utilize such statistical data in the formulation, evaluation, etc. of taxation policy. In such cases, the statistical data shall be formulated so as to make it impossible to directly or indirectly verify a taxpayer's taxation information. <Amended on Jan. 1, 2014; Dec. 15, 2015>
(2) In order to ensure the transparency of sources of tax revenue, guarantee the people’s right to know, and enhance trust and confidence in tax administration, the Commissioner of the National Tax Service shall publish statistical data regularly, following deliberation by the national tax information committee referred to in Article 85-5 (2). <Amended on Jan. 1, 2013; Jan. 1, 2014; Dec. 31, 2019>
(3) In order to disclose national tax information pursuant to paragraph (2), the Commissioner of the National Tax Service may build and operate a national tax information system, within budgetary limits. <Newly Inserted on Jan. 1, 2014>
(4) In the following cases, the Commissioner of the National Tax Service shall provide statistical data within the extent of their intended purposes, and send copies of the provided statistical data to the Minister of Economy and Finance: <Amended on Jan. 1, 2014; Jun. 9, 2020>
1. Where the competent standing committee of the National Assembly requests by resolution statistical data necessary for the examination of a bill for the enactment of or amendment to tax-related statutes, or a budget bill of tax revenue, inspection of state administration, and other statistical data for parliamentary activities;
2. Where the Director of the National Assembly Budget Office requests statistical data necessary to analyze and estimate tax revenue or a budget bill of tax revenue for a bill for the enactment of or amendment to tax-related statutes after obtaining permission from the Speaker.
(5) Notwithstanding the main clause, with the exception of the subparagraphs, of Article 81-13 (1), where the competent standing committee of the National Assembly requests data on the imposition, collection, reduction, exemption, etc. of national taxes following a resolution passed by such committee, the Commissioner of the National Tax Service shall process taxation information so that no personal information may be identified by direct or indirect means, within the scope of the intended purposes thereof; and shall provide such processed taxation information. <Amended on Dec. 23, 2014; Dec. 20, 2016; Dec. 22, 2020>
(6) Where the head of a research institute established under Article 8 (1) of the Act on the Establishment, Operation and Fostering of Government-Funded Research Institutes requests statistical data for tax policy research, the Commissioner of the National Tax Service may provide such data within the extent of the intended purposes thereof. In such cases, necessary matters concerning the scope of the statistical data, procedure to provide such data, confidentiality, etc., shall be prescribed by Presidential Decree. <Newly Inserted on Jan. 1, 2014; Dec. 19, 2017>
(7) Notwithstanding the main clause, with the exception of the subparagraphs of, Article 81-13 (1), the Commissioner of the National Tax Service may provide basic data within the facilities prescribed by Presidential Decree established in the National Tax Service within the scope of its purpose, if any of the following persons wishes to directly analyze basic data used in compiling statistics (hereinafter referred to as "basic data") to be used for the assessment of, research, etc. on tax policies. In such cases, the basic data shall be provided in a way that does not reveal the taxation information either directly or indirectly: <Newly Inserted on Dec. 31, 2019; Dec. 21, 2021>
1. A member of the National Assembly;
2. The Secretary General of the National Assembly, the Chief Librarian of the National Assembly Library, the Chief of the National Assembly Budget Office, the Chief of the National Assembly Research Service, and the President of the National Assembly Futures Institute under the National Assembly Futures Institute Act;
3. The head of a central administrative agency under Article 2 of the Government Organization Act;
4. The head of a local government under Article 2 of the Local Autonomy Act;
5. Other persons prescribed by Presidential Decree, such as the head of a government-funded research institute under Article 2 of the Act on the Establishment, Operation and Fostering of Government-Funded Research Institutes.
(8) Where a person who intends to use basic data for the purpose of evaluation of and research on tax policies requests the provision of some basic data related to income tax, the Commissioner of the National Tax Service may provide some of the basic data related to income tax processed in the form of samples by applying verified techniques for the production of statistics (hereinafter referred to as "sample data"), notwithstanding paragraph (7) and the main clause, with the exception of the subparagraphs, of Article 81-13 (1) in the method prescribed by Presidential Decree. In such cases, a sample data shall be processed and provided within the scope of the purpose of its use and in a way that makes it impossible to verify the taxation information of an individual taxpayer is directly or indirectly. <Newly Inserted on Dec. 22, 2020>
(9) Any person who becomes aware of statistical data (excluding those disclosed pursuant to paragraph (2)) that have been provided or sent pursuant to paragraphs (4) and (6), basic data provided pursuant to paragraph (7), and sample data provided pursuant to paragraph (8) shall not use them for purposes other than their original purposes. <Amended on Jan. 1, 2014; Dec. 31, 2019; Dec. 22, 2020>
(10) Necessary matters regarding procedures for the provision of statistics under paragraph (4), basic data under paragraph (7), and sample data under paragraph (8) shall be prescribed by Presidential Decree. <Amended on Jan. 1, 2014; Dec. 31, 2019; Dec. 22, 2020>[This Article Wholly Amended on Jan. 1, 2010][Title Amended on Dec. 31, 2019]