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Tax Audit Guide Book

This tax audit guide book explains the audit process in an easy-to-understand manner


  • Taxpayers’ Rights Charter 3
  • A tax audit proceeds as follows 6
  • Checklist for Taxpayers under a Tax Audit 7
  • Step 1. Preparing for a Tax Audit(No need to be worried or stressed) 9
  • Step 2. How a Tax Audit Begins and Proceeds(A Tax audit is performed in a fair and transparent manner) 15
  • Step 3. How a Tax Audit porcess Concludes(Auditors will be considerate of taxpayers throughout the process) 23
  • Step 4. Tax Remedy and Customer Evaluation(We will listen to you) 27
  • Additional information(We will listen to you) 36


  • 1. Tax Audit Postponement Request
  • 2. Request to Change Audit Venue
  • 3. Tax Audit Postponemnet Request
  • 4. Power of Attorney for Tax Representation
  • 5. Request to Suspend of Extend the Audit
  • 6. Request for Early Decision
  • 7. Request for Tax Deferment
  • 8. Statement of Exemptions and Filing Status for Degerment of Collection of National and Local Taxes, etc.
  • 9. Petition for Pre-Assessment Review
  • 10. Petition for Pre-Assessment Review (for National Tax Service Use)
  • 11. Form for Filing an Objection
  • 12. Petition for Examination
  • 13. Petition for Judgment
  • 14. Customer Evaluation Check List

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