The Tax Remedy System serves two functions: to correct the errors of tax administration and to correct any infringements of rights which might have occurred as a result of the decision by the tax administration. In this regard, this study reviews the current system of appeal of dissatisfaction and suggests some possible measures for improvement as follows. The measures aim to enable more efficient procedures, quick decisions and a relief of rights by way of simplifying tax remedy structure and specializing the tax relief system.
First, it needs to activate the procedure of the judgment on propriety before tax levying. For this, it is necessary to enlarge the scope of subject to request. In case of the current national tax, requesting the judgement on propriety before tax levying is limited if the taxpayer takes some responsibility or if anticipating tax amount is less than certain amount of money. It is not appropriate to limit the scope of the subject to request except that the case is specified in Article 81, clause 2 of Framework Act on National Taxes. It needs to extend the period of request up to sixty (60) days, which is currently varied as twenty (20) days in case of national tax and customs, and thirty (30) days in case of local tax. The committee which judges the propriety before tax levying needs to become a decision-making one. It is necessary that members from outside outnumber members from inside, and that regulation securing the term of office of the members is made. The system for raising an objection should be repealed. (The rest omitted)
- 조세구제제도의 개선방안에 관한 연구(A study on the tax remedy in Korea)
- 한상국; 박훈
조세구제제도의 개선방안에 관한 연구(A study on the tax remedy in Korea)
|Subject Country||South Korea(Asia and Pacific)|
|Subject||Economy < Economic Administration
Government and Law < Laws and Legislation