Before a local tax investigation begins, who must the tax official notify, and what must that advance notice say?
General information · Not legal advice
Material to check
In the practice file, we read the document appointing a tax manager, since where one is set the tax manager counts as the person to be notified alongside the taxpayer. We also read the advance notice itself and any record of when the investigation began, because the provision turns on what was told, to whom, and how long before the start.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading treats the notice duty as resting on the tax official personally: before starting an investigation into local taxes, that official must tell the taxpayer under investigation, including the tax manager where one has been appointed, of the tax category being investigated, the investigation period, the reason for the investigation and any other matters set by Presidential Decree, at least the period the provision sets before the start; that period is shorter where the investigation is a re-investigation made under a re-investigation decision as the provision describes.
Another reading stresses the proviso, which lets the official omit advance notice entirely where giving it in advance would make it impossible to achieve the purpose of the investigation, such as the destruction of evidence; the provision also leaves open what the further notice-worthy matters set by Presidential Decree actually are, so the content of a compliant notice cannot be read from this provision alone.
Your judgment
If the notice omits some of the listed items, how could the file show whether the taxpayer was still able to prepare for the investigation?
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 change the advance notice periods, the content of the notice, or the exception in the proviso, or if a decision clarifies when advance notice would defeat the investigation's purpose.