Ⅰ. New Tax Appeals Procedure Allows Taxpayers to Peruse Documents Prior to Deliberation by the National Tax Examination Committee
The National Tax Service (NTS) has announced the implementation of ‘pre-deliberations perusal’ as part of the existing tax appeals process. Effective February 12, 2007, the new procedure allows parties involved in a tax appeal (taxpayer, tax agent or tax authorities) to examine relevant documents before these documents are presented for deliberation by the National Tax Examination Committee.
The new procedures will apply to all formal objections to be filed by taxpayers, including pre-assessment protests, objections to be filed with district tax offices and appeals to be filed with the NTS or the National Tax Tribunal.
The documents to be presented for deliberation by the National Tax Examination Committee and open to perusal by appealing parties will be: notice specifics on the amount of taxes to be assessed or paid, the appealing party’s (taxpayer) arguments, relevant tax laws, rulings or decisions, the facts and circumstances surrounding the case, the tax authorities’ assessment and the examiner’s written findings.
Following an examination of the documents, either party may submit additional evidence or supplementary statements via e-mail or fax within three days.
According to the NTS, the new appeals procedure is a part of its efforts to enhance the transparency of the appeals process by providing both parties with an opportunity to make sure that their arguments are appropriately reflected in the documents to be deliberated by the Examination Committee.
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