Who selects a taxpayer for a periodic local tax investigation, and what must that selection pass through before it is made?
General information · Not legal advice
Material to check
In the practice file of this exercise we read the notice of tax investigation served on the taxpayer, the paper recording the periodic selection, and the record of deliberation by the local tax deliberation committee, because the provision conditions the selection on that review.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading places the power with the head of the local government: where an analysis of the sincerity of the filings shows suspicion of dishonesty, where filings of a taxpayer not investigated within the period the provision sets need verification in light of business type and scale as the Presidential Decree provides, or where a sample survey by random extraction is planned, the head may select the target periodically to verify the propriety of the filing, and must select it fairly on objective criteria after the committee's review.
Another reading stresses the difference between the two paragraphs: beyond periodic selection the provision lists six further cases in which the head may investigate, such as non-performance of tax cooperation duties, a concrete tip-off of tax evasion, plainly evident material showing suspicion of omission or error, an application by the taxpayer, transactions differing from fact, and providing money to a tax official in connection with their duties or brokering such provision, and the committee review is written into the periodic selection only.
Your judgment
If the file shows an investigation notice but no periodic selection, which of the six listed cases does the record actually support?
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 grounds for investigation or to extend the committee's review to the other cases, or if a court decision explains what objective criteria the selection must meet.