South Korea Allows Taxpayers to Choose Audit Start Date

South Korea's National Tax Service announced that, beginning next year, taxpayers will be able to set the start date of routine tax audits. The statement was made by NTS chief Lim Kwang‑hyun on 12 December 2025 in Seoul.

Currently the tax authority determines audit dates, except in extraordinary situations such as natural disasters. Under the new scheme, corporations and self‑employed individuals may choose a date within a three‑month window, receiving a 20‑day notice beforehand, while special audits for suspected evasion remain authority‑assigned.

The measure aims to reduce operational disruption, for example by avoiding clashes with shareholders’ meetings or busy financial‑reporting periods. NTS also plans to create a 2,000‑person national tax arrears team to pursue 1.33 million defaulters with a total debt of KRW 110 trillion (about Rp 1.3 quadrillion) over the next three years.