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ENFORCEMENT DECREE OF THE CERTIFIED TAX ACCOUNTANT ACT — 법갈피

영문법령 / ENFORCEMENT DECREE OF THE CERTIFIED TAX ACCOUNTANT ACT

ENFORCEMENT DECREE OF THE CERTIFIED TAX ACCOUNTANT ACT

대통령령일부개정시행 2024-01-01재정경제부 · 제33564호 · 공포 2023-06-27

CHAPTER I GENERAL PROVISIONS

Article 1(Purpose) #

The purpose of this Decree is to prescribe the matters mandated by the Certified Tax Accountant Act and those necessary for the enforcement thereof.

[This Article Wholly Amended on Sep. 16, 2011]

Article 1-2(Composition of Certified Tax Accountant Qualification Screening Committee) #

(1) The Certified Tax Accountant Qualification Screening Committee (hereinafter referred to as the "Committee") referred to in Article 3-2 (1) of the Certified Tax Accountant Act (hereinafter referred to as the "Act") shall consist of 12 members, including one Chairperson and one Vice Chairperson.

(2) The Commissioner of the National Tax Service shall serve as the Chairperson of the Committee, the Deputy Commissioner of the National Tax Service as the Vice Chairperson of the Committee, and the following persons shall be members of the Committee: <Amended on Feb. 21, 2014>

1. One person designated by the Minister of Economy and Finance at the request of the Commissioner of the National Tax Service, from among Grade III public officials of the Ministry of Economy and Finance or members in general service of the Senior Executive Service of the Ministry of Economy and Finance;

2. Three persons designated by the Commissioner of the National Tax Service, from among Grade III public officials of the National Tax Service or members in general service of the Senior Executive Service of the National Tax Service;

3. Six persons commissioned by the Chairperson, from among the following persons:

(a) Certified tax accountants recommended by the president of the Korean Association of Certified Public Tax Accountants;

(b) Persons such as university professors who have abundant knowledge and experience in tax systems;

(c) Persons recommended by civic groups (referring to non-profit, non-governmental organizations under Article 2 of the Assistance for Non-Profit, Non-Governmental Organizations Act).

(3) The terms of office of members referred to in paragraph (2) 3 shall be two years.

Article 8(Selection of Successful Candidates) #

(1) In a preliminary test, any applicant who has earned a score of at least 40 out of 100 on each subject, except for an English subject, with an overall average of at least 60 shall be selected as a successful candidate.

(2) In a secondary test, any applicant who has earned a score of at least 40 out of 100 on each subject and falls under under the following shall be selected as a successful candidate: <Amended on Oct. 13, 2022>

1. Where an applicant sits for all subjects of a secondary test and falls under the following items:

(a) An applicant who earns an overall average of at least 60;

(b) Where the number of applicants falling under item (a) falls short of the minimum number of successful candidates prescribed in Article 2, from among the number of applicants falling short of the minimum number whose overall averages in all subjects are consecutively higher than that of other unsuccessful candidates. In such cases, the number of successful candidates exceeds the minimum number of successful candidates because some applicants earn the same score (referring to a score calculated to two decimal places), all of such applicants shall be selected as successful candidates;

2. Where exemption from some subjects in a secondary test is granted under Article 5-2 (2): The following applicants:

(a) Where the number of applicants falling under subparagraph 1 (a) is not less than the minimum number of successful candidates prescribed in Article 2: An applicant who earns an overall average of at least 60 on the subjects he or she applies for;

(b) Where the number of applicants falling under subparagraph 1 (a) is less than the minimum number of successful candidates prescribed in Article 2: An applicant whose overall average on the subjects he or she applies for is not less than the score calculated in accordance with the following formula. In such cases, the average score shall be calculated to two decimal places.

The overall average of applicants above the cut-off, among successful candidates prescribed in subparagraph 1 (b), in a secondary test

[The average score on Accounting I and II specified in attached Table 2 of applicants for a secondary test on all subjects / The overall average of applicants for a secondary test on all subjects]

(3) Deleted. <Oct. 13, 2022>

[This Article Wholly Amended on Sep. 16, 2011]

Article 14-3(Scope of State Agencies Subject to Restrictions on Being Awarded Contracts) #

(1) State agencies subject to restrictions on being awarded contracts under the main clause of Article 14-3 (1) of the Act shall be all the state agencies in which the relevant certified tax accountants serve as state public officials under the State Public Officials Act from one year before they retire until retirement.

(2) Each of the following State agencies shall be deemed a separate State agency in applying the main clause of Article 14-3 (1) of the Act:

1. A central administrative agency under the Government Organization Act and other statutes;

2. Where any administrative agency is affiliated with a central administrative agency under subparagraph 1, each administrative agency: Provided, That a branch office is established under the jurisdiction of the head of a tax office pursuant to Article 36 of the Decree on the Organization of the National Tax Service and Institutions under Its Jurisdiction, such tax office and branch office shall be deemed the same State agency;

3. The Supreme Court, a high court, a patent court, a district court, a family court, an administrative court, a bankruptcy court, a branch court of a district court or a family branch court, a family branch court, and a Si/Gun court under Article 3 of the Court Organization Act, and a chamber of a high court that handles affairs at the seat of a district court under its jurisdiction under Article 27 (4) of the Court Organization Act: Provided, That if two branches of a district court and family court are united into a one branch court as prescirbed in Article 3 (2) of the Court Organization Act, such district court and family court shall be deemed the same State agency;

4. The Supreme Prosecutors' Office, a high prosecutors' office, district prosecutors' office, and a branch office of a district court under Article 3 of the Prosecutors' Office Act, and a chamber of a high prosecutors' office that handles affairs at the location of a district prosecutors' office under its jurisdiction as prescribed in Article 19 (2) of theat Act;

5. A regional military court under Article 6 (1) of the Military Court Act;

6. A high prosecutors’ office and general prosecutors’ office under Article 36 (2) of the Military Court Act;

7. The Korean National Police Agency, a City/Do police agency, and a police station under Articles 12 and 13 of the Act on the Organization and Operation of National Police and Autonomous Police

(3) The following agencies shall not be deemed State agencies subject to restrictions on being awarded contracts in applying the main clause of Article 14-3 (1) of the Act:

1. A State agency in which a certified tax accountant has not actually worked due to secondment, acting on behalf of other persons, education and training, a leave of absence, maternity leave, disciplinary actions, etc.;

2. A State agency in which a certified tax accountant has not actually worked, if he or she is affiliated with at least two agencies due to holding concurrent positions, etc.;

3. A State agency in which a certified tax account has worked for not more than one year due to secondment, acting on behalf of other persons, holding concurrent positions, etc.

[This Article Newly Inserted on Oct. 13, 2022]

[Previous Article 14-3 moved to Article 14-6 <Oct. 13, 2022>]

Article 14-6(Registration of Tax Accounting Corporations) #

(1) Any person who intends to file for registration of a tax accounting corporation pursuant to Article 16-4 (1) of the Act shall submit an application for registration to the Minister of Economy and Finance in the form prescribed by Ordinance of the Ministry of Economy and Finance, along with the following documents:

1. The articles of incorporation;

2. Curricula vitae of the representative directors of the corporation;

3. A document stating the registration numbers and dates of registration of directors and certified tax accountants affiliated with the corporation in accordance with Article 16-5 (4) of the Act (hereinafter referred to as "affiliated certified tax accountant");

4. A document attesting the payment of capital (in cases of equity investment in cash, referring to a capital payment certificate issued by a bank established under the Banking Act, and in cases of in-kind investment, referring to a document attesting that such in-kind investment is actually made and an appraisal statement issued by any certified public appraisal institution);

5. A document stating areas planned for establishment of the principal office and branch offices (only in cases where branch offices are planned to be established).

(2) Upon receipt of an application for registration pursuant to paragraph (1), the Minister of Economy and Finance shall register the corporation's name in the register of tax accounting corporations prescribed by Ordinance of the Ministry of Economy and Finance, unless such application for registration is rejected pursuant to Article 16-4 (3) of the Act.

(3) The Minister of Economy and Finance shall issue a registration certificate of a tax accounting corporation to a person who has registered the name of his or her corporation in the register of tax accounting corporations pursuant to paragraph (2), in the form prescribed by Ordinance of the Ministry of Economy and Finance.

[This Article Wholly Amended on Sep. 16, 2011]

[Moved from Article 14-3; previous Article 14-6 moved to Article 14-9 <Oct. 13, 2022>]

Article 14-11(Management and Operation of Deposit Money) #

(1) If any tax accounting corporation deposits money equivalent to the amount of the compensation reserve at the Korean Association of Certified Public Tax Accountants in accordance with Article 16-13 (3) of the Act (hereafter referred to as "deposit money" in this Article), it shall designate a person entitled to receiving the refund (hereafter referred to as "depositor" in this Article) and specify the fact of deposit money. <Amended on Feb. 21, 2014>

(2) If money is deposited under paragraph (1), the depositors shall be the employees at the time of dissolution and the deposit money for each depositor shall be calculated in proportion to the ratio of the equity investment made by each employee at the time of dissolution.

(3) The Korean Association of Certified Public Tax Accountants shall keep separate accounts of deposit money from other property of its own, and classify such separate accounts for each depositor. <Amended on Feb. 21, 2014>

(4) When a person who has suffered damage inflicted by a dissolved tax accounting corporation applies for the payment of deposit money, accompanied by documents attesting a final and conclusive judgment on damages or a judicial compromise, the Korean Association of Certified Public Tax Accountants shall pay the applicant such deposit money to the extent of deposit money within one month from the date of application. <Amended on Feb. 21, 2014>

(5) The Korean Association of Certified Public Tax Accountants shall operate deposit money by means of depositing it in any bank established under the Banking Act or purchasing State bonds, public bonds or corporate bonds whose payment of principal and interest is guaranteed. <Amended on Feb. 21, 2014>

(6) The Korean Association of Certified Public Tax Accountants shall refund the real balance of deposit money to depositors after the date on which three years elapse from the date of deposit (hereafter referred to as "refund date" in this Article): Provided, That if a lawsuit is pending in a court in connection with the damage liability as of the refund date, the real balance of deposit money shall be refunded after the payment of deposit money is completed by a final and conclusive judgment or a judicial compromise. <Amended on Feb. 21, 2014>

(7) Except as otherwise provided for in paragraphs (1) through (6), matters necessary for the management and operation of deposit money shall be prescribed by the Korean Association of Certified Public Tax Accountants.

[This Article Wholly Amended on Sep. 16, 2011]

[Moved from Article 14-8 <Oct. 13, 2022>]

Article 16(Organization of Disciplinary Committee) #

(1) The Disciplinary Committee shall be comprised of no more than 18 members, including one chairperson and one vice-chairperson. <Amended on Mar. 6, 2018; Oct. 13, 2022>

(2) A chairperson of the Disciplinary Committee shall be designated by the Minister of Economy and Finance, from among public officials in general service or in special service who belong to the Senior Executive Service of the Ministry of Economy and Finance and take charge of internal taxes, and a vice-chairperson shall be designated by the Minister of Economy and Finance from among Grade-III public officials of the Ministry of Economy and Finance or public officials in general service who belong to the Senior Executive Service of the Ministry of Economy and Finance.

(3) The following persons shall be the members of the Disciplinary Committee: <Amended on Feb. 2, 2012; Feb. 21, 2014; Mar. 6, 2018; Oct. 13, 2022>

1. One person designated by the Minister of Government Legislation at the request of the Minister of Economy and Finance, from among Grade III public officials of the Ministry of Government Legislation or public officials in general service who belong to the Senior Executive Service of the Ministry of Government Legislation;

2. Deleted; <Feb. 2, 2012>

3. Two persons designated by the Commissioner of the National Tax Service at the request of the Minister of Economy and Finance, from among Grade III public officials of the National Tax Service or public officials in general service who belong to the Senior Executive Service of the National Tax Service;

4. One certified tax accountant designated by the president of the Korean Association of Certified Public Tax Accountants;

5. One certified public accountant designated by the president of the Korean Institute of Certified Public Accountants;

6. One attorney-at-law designated by the president of the Korean Bar Association;

7. 10 persons commissioned by the Minister of Economy and Finance, from among those who have extensive knowledge of and experience in tax systems.

(4) The terms of office of members referred to in paragraph (3) 4 through 7 shall be two years and renewable only once. <Amended on Feb. 2, 2012; Mar. 6, 2018>

[This Article Wholly Amended on Sep. 16, 2011]

Article 33-4(Guarantee of Liability for Damage) #

(1) A certified tax accountant registered under Article 6 of the Act (excluding a certified public accountant registered under Article 7 of the Certified Public Accountant Act) shall, within 15 days after the date of registration, take measures to guarantee the liability for damage amounting to at least 30 million won per certified tax accountant in any of the following manners, and file a report thereon with the president of the Korean Association of Certified Public Tax Accountants, accompanied by documentary evidence thereof: <Amended on Feb. 21, 2014>

1. Purchasing an insurance policy;

2. Participating in a mutual aid program managed by the Korean Association of Certified Public Tax Accountants to guarantee the liability for damage under Article 16-2 of the Act;

3. Depositing cash or State or public bonds in a depository which has jurisdiction over the location of the certified tax accountant's office.

(2) Where a certified tax accountant who has taken measures to guarantee the liability for damage in accordance with paragraph (1) intends to provide a new guarantee due to any of the following grounds, he or she shall provide such guarantee within any of the following periods, and file a report thereon with the president of the Korean Association of Certified Public Tax Accountants, accompanied by documentary evidence thereof: <Amended on Feb. 21, 2014>

1. Where the guarantee period is expired: By the expiry date of such guarantee period;

2. Where damages have been paid: Within 15 days after the date of payment of damages.

(3) Where the Korean Association of Certified Public Tax Accountants intends to operate a mutual aid program referred to in paragraph (1) 2, it shall draw up a mutual aid agreement and obtain approval therefor from the Minister of Economy and Finance. The same shall also apply to any amendment to a mutual aid agreement. <Amended on Feb. 21, 2014>

(4) Except as otherwise provided for in paragraphs (1) through (3), matters necessary for guarantee of the liability for damage shall be prescribed by Ordinance of the Ministry of Economy and Finance.

[This Article Wholly Amended on Sep. 16, 2011]

Article 34-2(Delegation and Entrustment) #

(1) The authority of the Minister of Economy and Finance concerning the following activities shall be delegated to the Commissioner of the National Tax Service in accordance with Article 20-3 (1) of the Act: Provided, That this shall not apply to the activities referred to in subparagraphs 2 and 3 that are performed in relation to a person who falls under any of the subparagraphs of Article 20-3 (3) of the Act: <Amended on Feb. 21, 2014; Feb. 12, 2019; Jun. 27, 2023>

1. Nullification of an examination and restrictions on the eligibility to take an examination pursuant to Article 5-3 of the Act;

2. Revocation of any registration pursuant to Article 7 of the Act;

3. Notification of registration or revocation of registration pursuant to Article 8 of the Act (excluding notification of revocation of any registration pursuant to Article 17 (2) 1 of the Act);

4. Receipt of a report pursuant to Article 13 (3) of the Act;

5. Orders issued to a tax accounting corporation to supplement a shortage or increase its capital pursuant to Article 16-6 (4) of the Act;

6. Approval to use the compensation reserve for the purpose other than its original purpose pursuant to Article 16-7 (2) of the Act;

7. Receipt of notification of the grounds for the dissolution of a tax accounting corporation pursuant to Article 16-13 (2) of the Act;

8. Receipt of a report on the amendment to the articles of incorporation of a tax accounting corporation pursuant to Article 16-14 of the Act;

9. Collection of administrative fines pursuant to Article 17 (5) of the Act;

10. Approval of matters necessary for training and supervision of members pursuant to Article 18-2 (3) of the Act;

11. Determination of the minimum number of successful candidates in a secondary test pursuant to Article 2;

12. Selection of successful candidates pursuant to Article 8 (2) and (3);

13. Receipt of an application for the issuance of a certificate pursuant to Article 11 (2);

14. Receipt of an application for receipt, registration and the issuance of a certificate of registration pursuant to Article 12;

15. Receipt of an application for renewal of registration of a certified tax accountant, renewal registration, and the issuance of a certificate of registration pursuant to Article 12-2;

16. Receipt of a report on revisions to registered matters pursuant to Article 14;

17. Receipt of an application for registration of a tax accounting corporation, registration and the issuance of a certificate of registration pursuant to Article 14-6;

18. Receipt of an application for qualification approval of a foreign-certified tax consultant and granting qualification approval pursuant to Article 19-3 of the Act;

19. Issuance of a certificate as a foreign-certified tax consultant pursuant to Article 19-4 of the Act;

20. Registration of a foreign-certified tax consultant and revocation thereof pursuant to Articles 19-5 and 19-6 of the Act;

21. Registration of a corporate office for foreign tax consulting services and revocation thereof pursuant to Articles 19-9 and 19-10 of the Act;

22. Receipt of a report pursuant to Article 19-12 (3) and (4) of the Act;

23. Registration of tax agent services, renewal of registration thereof, reports on revisions to registered matters and the issuance of a certificate of registration pursuant to Article 33-5.

(2) The Minister of Economy and Finance shall delegate his or her duties referred to in attached Table 4 concerning administration of the qualification examinations for certified tax accountants to the Human Resources Development Service of Korea established under the Human Resources Development Service of Korea Act in accordance with Article 20-3 (2) of the Act.

(3) The Minister of Economy and Finance shall delegate, to the Korean Association of Certified Public Tax Accountants, his or her duties concerning registration of a person who falls under any subparagraph of Article 20-3 (3) of the Act as a certified tax accountant pursuant to Articles 6 through 8 of the Act, in accordance with Article 20-3 (3) of the Act. <Amended on Feb. 21, 2014>

[This Article Wholly Amended on Sep. 16, 2011]

Article 35(Specialty of Tax Agent Services) #

(1) "Where tax agent services are provided as a specialty pursuant to criteria prescribed by Presidential Decree" in the proviso to Article 2 (2) of Addenda to the Certified Tax Accountant Act (Act No. 7032) means any of the following cases:

1. Where a certified public accountant or attorney-at-law has provided only tax agent services for one year retroactively from the 31st of December in the preceding year (if he or she newly commences to provide services as a certified public accountant or attorney-at-law, for one year from the 1st of January of the year following the year in which the commencement date of services falls);

2. Where the ratio of the income from tax agent services, in the sum of the income from services as a certified public accountant or attorney-at-law and the income from tax agent services for two years retroactively from the 31st of December in the preceding year (if he or she newly commences to provide services as a certified public accountant or attorney-at-law, for two years from the 1st of January in the year following the year in which the commencement date of services falls), exceeds 90/100.

(2) If certified public accountants affiliated with accounting corporations established under the Certified Public Accountant Act or attorneys-at-law affiliated with law firms, law firms (with limited liability), law firm associations and joint notarization and law office established under the Attorney-at-Law Act, mainly or fully engage in tax agent services in such accounting corporations, or law firms, law firms (with limited liability), law firm associations or joint notarization and law office, they shall not be considered to have specialty in tax agent services as referred to in paragraph (1).

(3) A period for which the proviso to Article 2 (2) of Addenda to the Certified Tax Accountant Act (Act No. 7032) applies or ceases to apply, shall be one year from the first of April of the year in which the date, a certified public accountant or attorney-at-law is obliged to file a final tax return on tax base for the second term under Article 49 of the Value-Added Tax Act, falls. <Amended on Jun. 28, 2013>

[This Article Wholly Amended on Sep. 16, 2011]

ENFORCEMENT DECREE OF THE CERTIFIED TAX ACCOUNTANT ACT

Article 1(Purpose) #

Article 1-2(Composition of Certified Tax Accountant Qualification Screening Committee) #

Article 1-3(Meetings of Certified Tax Accountant Qualification Screening Committee) #

Article 1-4(Methods and Subjects of Examinations) #

Article 1-5(Partial Exemption from Examinations) #

Article 1-6(Calculation Basis of Career of Persons Partially Exempted from Examinations) #

Article 2(Determination of Minimum Number of Successful Candidates in Secondary Tests) #

Article 3 #

Article 4(Implementation and Public Announcement of Examinations) #

Article 5(Applications for Examinations) #

Article 6(Fees) #

Article 7 #

Article 8(Selection of Successful Candidates) #

Article 9(Public Announcement and Notification of Successful Candidates) #

Article 10 #

Article 11(Issuance of Certificate of Qualification) #

Article 12(Registration) #

Article 12-2(Renewal of Registration) #

Article 13(Register of Certified Tax Accountants) #

Article 14(Reporting on Revisions to Registered Matters) #

Article 14-2(Report on Results of Services) #

Article 14-3(Scope of State Agencies Subject to Restrictions on Being Awarded Contracts) #

Article 14-4(Scope of Affairs Performed by State Agencies Subject to Restrictions on Being Awarded Contracts) #

Article 14-5(Scope of Contracts Awarded for Purposes of Public Interest That Are Not Subject to Restrictions on Being Awarded Contracts) #

Article 14-6(Registration of Tax Accounting Corporations) #

Article 14-7(Representative Directors of Tax Accounting Corporation) #

Article 14-8(Accumulation of Compensation Reserve) #

Article 14-9(Restrictions on Making Equity Investments in other Corporations) #

Article 14-10(Branch Offices) #

Article 14-11(Management and Operation of Deposit Money) #

Article 14-12(Notification and Public Announcement of Revocation of Registration of Tax Accounting Corporations) #

Article 15(Establishment of Certified Tax Accountants Disciplinary Committee) #

Article 16(Organization of Disciplinary Committee) #

Article 16-2(Dismissal of Members) #

Article 17(Requests for Disciplinary Action) #

Article 18(Deadline for Resolution on Disciplinary Action) #

Article 19(Statement of Opinions or Submission of Data for Investigation) #

Article 20 #

Article 21(Meetings of Disciplinary Committee) #

Article 21-2(Disqualification of, Challenge to, or Refrainment by Members) #

Article 22(Notification and Public Announcement of Resolution on Disciplinary Actions) #

Article 23 #

Article 24(Regulations) #

Article 25(Approval for Amendments to Regulations) #

Article 26(Executive Officers) #

Article 27(Regular and Extraordinary General Meetings) #

Article 28(Reporting on Places and Agendas of General Meetings) #

Article 29 #

Article 30(Supervision) #

Article 30-2(Home Country of Qualification) #

Article 30-3(Scope of Tax Specialists) #

Article 30-4(Registration of Foreign-Certified Tax Consultants) #

Article 30-5(Renewal of Registration of Foreign-Certified Tax Consultants) #

Article 30-6(Register of Foreign-Certified Tax Consultants) #

Article 30-7(Reporting on Revisions to Registered Matters) #

Article 30-8(Scope of Services) #

Article 30-9(Registration Requirements for Corporate Offices for Foreign Tax Consulting Services) #

Article 30-10(Registration Procedures for Corporate Offices for Foreign Tax Consulting Services) #

Article 30-11(Reporting on Revisions to Registered Matters) #

Article 31(Affixing Names and Seals) #

Article 32 #

Article 32-2 #

Article 32-3 #

Article 32-4 #

Article 32-5 #

Article 33 #

Article 33-2 #

Article 33-3 #

Article 33-4(Guarantee of Liability for Damage) #

Article 33-5(Registration of Tax Agent Services) #

Article 33-6(In-Service Education for Attorneys-at-Law) #

Article 34(Payment of Allowances) #

Article 34-2(Delegation and Entrustment) #

Article 34-3(Processing of Personally Identifiable Information) #

Article 35(Specialty of Tax Agent Services) #