The Commissioner of the National Tax Service, the commissioner of a regional tax office, the head of a tax office and the Director of the Tax Tribunal may, in conducting examination, adjudgment and pre-assessment review, may share (including management under subparagraph 2 of Article 2 of the Personal Information Protection Act) the computerized information under Article 11 (4) of the Act on the Registration, etc. of Family Relationship as prescribed by the Electronic Government Act, in order to deal with the assignment on notification or permit of succession to position of appellant under Article 16 of the Administrative Appeals Act as prescribed in the proviso of Article 56 (1) and Article 81-15 (7). <Amended on Dec. 31, 2018>[This Article Newly Inserted on Dec. 31, 2011]
Laws › Framework Act on National Taxes › CHAPTER VIII SUPPLEMENTARY PROVISIONS
Framework Act on National Taxes — Article 86 (Sharing of Computerized Information on Registration of Family Relationship)
국세기본법 제86조
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.