On 2 October 2026, the National Tax Service (NTS) issued Announcement No. 2026-27, officially defining the scope of tax documents eligible for electronic delivery under the Framework Act on National Taxes. This regulation expands the range of notices, demands, and certificates that tax authorities may serve electronically, replacing paper-based delivery for both domestic and foreign taxpayers. The announcement specifies document categories, technical standards for electronic transmission, and the legal equivalence of e-delivered documents to physical service. It also outlines taxpayer consent procedures and the obligations of electronic delivery service providers.
Key Takeaways
- Expanded E-Delivery Coverage: The scope now includes tax audit notices, delinquency warnings, and refund determination letters, significantly reducing administrative burdens and accelerating dispute resolution timelines.
- Mandatory Technical Standards: All electronic deliveries must comply with the NTS-prescribed encryption and authentication protocols, ensuring document integrity and non-repudiation for legal proceedings.
- Taxpayer Opt-Out Rights: Taxpayers retain the right to request paper delivery for specific document types, but must register preferences via the HomeTax portal before the effective date to avoid default electronic service.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement