The rate of timely processing and the average processing days for objection cases, such as appeals for taxpayer rights relief, have significantly improved.
The National Tax Service (NTS) announced on the 17th that as of November last year, the average processing days for objections was 36 days, which is 10 days shorter than the three-year average of 46 days. The average processing days for review requests decreased from 95 to 87 days, and the pre-assessment review, a system where taxpayers who receive a tax notice before the tax bill can request the head of the tax office or the regional tax office to review the legality of the notification, decreased from 31 to 29 days.
The NTS expanded the pre-inspection system, which discloses review materials to taxpayers before holding the Tax Fact Judgment Advisory Committee, from a pilot operation at the headquarters in February last year to regional offices and tax offices in July of the same year.
The Tax Fact Judgment Advisory Committee is an internal body that provides advice to national tax officials on factual issues related to tax disputes. Only national tax officials have the right to apply, and the committee's decisions are not binding.
This year, the NTS plans to further expand the scope of early processing objection cases to provide faster and fairer relief for taxpayer rights. For small cases meeting certain criteria, the early processing system allows for a swift decision by skipping the National Tax Review Committee's deliberation. This year, the early processing threshold amount will be raised from 30 million won to 50 million won to enable more taxpayers to receive objection results promptly.
Additionally, the NTS will establish a 'Consultation Result Notification System' to notify taxpayers of the Tax Fact Judgment Advisory Committee's decisions, ensuring taxpayers' right to know and allowing the results to be used in future objection requests.
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