Subjects of assessment and Classification
Assessment for import declaration by case: Pre-tax assessment, revised assessment, etc.
It is an assessment targeting companies superior in comprehensive certification to see if they maintain and improve the official standard pursuant to Article 4 (including the level of compliance with the relevant laws and whether it is legitimate to be cleared in the case of import and export companies).
It is a regular assessment targeting corporations selected by the director of the Korea Customs Service to see if they accurately reported tax amounts.
It is an assessment targeting corporations (groups) suspicious of evading taxes or subject of social issues by analyzing information.
· In the case of evaluation, Sejung focuses on minimizing risks of additional duty collection and prepares countermeasures to support companies to successfully comply with authorities prior toevaluations.