When a tax investigation is suspended because materials are not produced, what happens to the time limit, and when must the investigation resume?
General information · Not legal advice
Material to check
In a practice file we read the request for records and correspondence showing the delay in submission, the written notice stating the reason for suspension, and any notice of resumption, alongside the notices of extension and the dates each was issued.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading follows the provision as written: a tax official may suspend the investigation where the taxpayer delays submitting materials, or another reason set by Presidential Decree makes the investigation hard to carry on, and that suspension period does not count toward the investigation period or the extension periods, while no question aimed at deciding the tax base or tax amount, no inspection of books, and no demand for their submission may be made during it.
Another reading turns on the resumption duty: the provision says the investigation must be resumed 'immediately' once the reason for suspension is gone, but it also lets the official resume earlier where an urgent need, such as securing the tax claim, requires it, and it sets no limit on how long a suspension may last.
Your judgment
Since no period limits the suspension, what in the file could show the date the reason for suspension ceased and that resumption followed immediately after?
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 cap the suspension period or to require the taxpayer's agreement, or if a decision settles which reasons set by Presidential Decree allow a suspension.