When may the head of a local government re-examine the same tax item for the same tax year, and what must a file show for each exception?
General information · Not legal advice
Material to check
In a practice file we read the reports of each earlier tax investigation, to see which tax item and tax year each covered, then the paper that opens the later investigation, to see which of the listed grounds is invoked and what material supports it.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading takes the restriction as written: the head of a local government may not re-examine the same tax item for the same tax year unless the case falls within one of the listed grounds, which include clear material suggesting local tax evasion or a need to investigate a counterparty to a transaction.
Another reading stresses that the final ground reaches any other case similar to the first through the sixth, as prescribed by presidential decree, so the list is not closed on its face, and it leaves open how a file shows that a given ground was in fact the reason for the later investigation.
Your judgment
Where the later investigation rests on similarity to an earlier ground, what in the file would show which ground it was held to resemble?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We look at this again if the provision is amended to add, remove or narrow a ground for re-examination, or if a decision explains what counts as a similar case under presidential decree.