Reasons for Proposal
This Act aims to ban and create a penalty for introducing or soliciting tax agent services such as certified tax accountants, explicitly specify in law that disciplinary actions by the Minister of Strategy and Finance against certified tax accountants should be notified to the head of the accountant’s affiliated association and disclosed in the official gazette, define in law a restriction on contracts by Grade V or higher retired public certified tax accountants to prevent preferential treatment for former officials, establish a penalty on any person who borrows the certificate of a certified tax accountant and anyone who solicits such borrowing, and improve and supplement some shortcomings found in the operation of the current system.
Details
A. Ban the introduction or solicitation of tax agent services (Articles 2-2 and 22-2)
Ban and create a penalty for introducing or soliciting tax agent services such as certified tax accountants to prevent potential corruption in the market and damage to ordinary people
B. Change the name in accordance with the amendment of the Military Personnel Management Act (Article 5-2 (1) 4)
While the current Act exempts from the first tax accountant examination persons who have been responsible for accounting work for 10 years or longer as a captain or officer, reflect the name of the financial affairs branch that was changed from the accounting affairs branch with the amendment of the Military Personnel Management Act on December 18, 2012
C. Explicitly specify in law a reason for reporting any change in the registration of a certified tax accountant (Article 6 (5))
Explicitly specify in law a reason for reporting any change in the registration of a certified tax accountant to remove potentials violation by the certified tax accountant’s minor fault because the accountant is not aware of the reason for reporting such change
D. Change the submission time for the certified tax accountant’s statement of results of services (Article 14 (1))
To encourage the submission of a more accurate statement, change the submission time for the certified tax accountant’s statement of results of services from the end of January every year to the end of July
E. Restrict contracts by retired public certified tax accountants (Article 14-3 newly inserted)
Prevent preferential treatment for former officials by not allowing a certified tax accountant who retires from a public position of Grade V or higher and opens his/her office to receive contracts for 1 year from the date of his/her retirement for services related to work by the government agency for which he/she worked from 1 year before his/her retirement until he/she retires
F. Prepare a legal basis for disclosing and notifying disciplinary actions against certified tax accountants (Articles 16-15 (3) through (5) and 17 (7) and (8) newly inserted)
Explicitly specify in law that disciplinary actions by the Minister of Strategy and Finance against certified tax accountants should be notified to the head of the accountant’s affiliated association and disclosed in the official gazette
G. Establish a penalty for any person who solicits the borrowing of the certificate of a certified tax accountant (Articles 12-3 and 22-2)
Establish a penalty for any person who borrows the certificate of a certified tax accountant and anyone who solicits such borrowing to prevent potential corruption in the market and damage to ordinary people
H. Create a provision for confiscating and collecting money and goods received in exchange for illegally lending a certified tax accountant’s name (Article 25)
Create a provision for confiscating and collecting money and goods from any person who violates a ban on lending his/her name to deprive benefits from illegally lending a certified tax accountant’s name
