While a tax investigation is under way, whose help may the taxpayer bring in, and what may that helper do at the investigation?
General information · Not legal advice
Material to check
In a practice file, read the notice or minutes of the investigation, to see whether it is an ordinary tax investigation or a tax-offence investigation under the Act on Crime Punishment Procedure for Tax Offenses; read also the taxpayer's paper naming a lawyer, certified public accountant or tax accountant, and any minutes recording that person's presence or statement.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading takes the provision as covering a taxpayer undergoing a tax investigation, expressly including a tax-offence investigation under the Act on Crime Punishment Procedure for Tax Offenses; the taxpayer may have a lawyer, certified public accountant or tax accountant take part in the investigation or state an opinion, so both the choice of helper and the choice between participation and opinion rest with the taxpayer.
Another reading notes that the provision names only those three professions, so assistance by anyone else is not granted by this provision; and since the wording is that the taxpayer 'may' have participation or an opinion, the provision leaves open what follows if the tax authority declines to let the helper take part, or how far an opinion given must be heeded.
Your judgment
Where an opinion has been given at the investigation, what in the record would show whether the tax authority received and considered it?
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 eligible professions or to state the tax authority's duty when a helper attends, or if a court decision decides how far an opinion given at an investigation must be answered.