National tax and non-tax revenue delinquency management division
Accumulated delinquencies in national taxes and other government receivables call for a more targeted approach — one that supports financially distressed taxpayers while allowing the NTS to focus its collection efforts on high-value and habitual delinquents.
The government has created and expanded dedicated collection management units for national taxes and other government receivables, tasked with directly assessing every delinquent taxpayer's financial situation and providing tailored support suited to each case.
|
Category |
Before |
After |
|
Staffing |
Mainly civil servants; limited on-site capacity |
Field assessors work alongside civil servants for closer on-site follow-up |
|
Information on delinquents |
Limited to computerized records |
Actual residence, business status and other on-site details are verified |
|
Support for livelihood-related cases |
Difficult to connect with welfare services due to lack of information and complex procedures |
The unit guides and connects each delinquent with tailored support, offering a path back to financial stability |
This measure provides a foundation for financial recovery for low-income taxpayers whose everyday economic activity has been hampered by delinquency. Furthermore, it enables more stable revenue collection by allowing the National Tax Service to focus its enforcement resources on high-value and habitual non-payers, supporting both fair taxation and steady tax revenue.
The national tax delinquency management unit was launched on March 5, 2026, and the unit for non-tax government receivables was established on July 1, 2026.