Regular tax audit timing election regime
Under the previous system, the timing of regular tax audits was determined and notified by the tax authorities, often requiring businesses to respond to audits during periods critical to their operations and creating additional compliance burdens.
The National Tax Service (NTS) has fully implemented the regular tax audit timing election regime, allowing eligible taxpayers to choose the start month of their regular audits within a designated three-month period, rather than having it fixed by the tax authorities.
|
Before |
After |
|
Decided and notified by the National Tax Service |
Taxpayers select their own tax audit timing within a three-month window |
How to select your audit timing
- Step 1: Check the notice explaining the audit-timing selection program.
- Step 2: Within three months of receiving the notice, choose a preferred audit start month.
- Step 3: Receive a confirmation notice reflecting the chosen schedule and prepare for the audit accordingly.
- Step 4: Receive a formal advance notice 20 days before the audit begins, confirming the exact start date.
Effective April 2, 2026, the regime is expected to improve the predictability of tax audits and provide businesses with greater flexibility in managing audit-related obligations.