Dongdaemun-gu Operates 'Selected Agent System' to Assist with Local Tax Objection Applications

For low-income taxpayers with appeal amounts up to 10 million KRW, assets up to 500 million KRW, and total income up to 50 million KRW
Free representation for objection and pre-assessment review appeals... Expected to resolve taxpayer difficulties and protect rights

[Asia Economy Reporter Jong-il Park] Dongdaemun-gu (Mayor You Deok-yeol) provides free 'appointed representatives' for low-income taxpayers who have objections to local tax assessments.

The district operates the 'appointed representative system,' which supports tax experts such as tax accountants and certified public accountants to represent low-income taxpayers who have difficulty appointing tax agents due to economic constraints in the objection procedures.

Applicants eligible for appointed representatives are individual taxpayers whose local tax objection or pre-assessment review claims are 10 million KRW or less, with owned property valued at 500 million KRW or less (including spouse), and comprehensive income of 50 million KRW or less (including spouse). However, high-amount or habitual delinquents subject to travel bans or public listing under the Local Tax Collection Act are excluded, and support is not available for tobacco consumption tax, local consumption tax, and leisure tax due to the nature of these tax items.

Taxpayers wishing to apply for an appointed representative should submit the representative appointment application form along with the objection or pre-assessment review claim.

The tax department of the district office reviews the taxpayer's income and property qualifications and, if eligible, appoints and notifies the appointed representative within 7 days from the date of receipt.

The appointed representative provides free assistance in reviewing laws and regulations, advising, and preparing objection letters containing issues, facts, and reasons for objection.

You Deok-yeol, Mayor of Dongdaemun-gu, stated, "The 'appointed representative system' will greatly help resolve the difficulties of low-income taxpayers," and added, "We will continue to actively support the enhancement of taxpayers' rights."