Overview

Individuals providing “significant information” to the NTS regarding tax violations may qualify for a monetary reward ranging from 5% to 20% of proceeds collected (exceeding 50 million won [$44k], up to 4 billion won [$3.5M]).

Basic Requirements (Must Meet All)

• Informants must provide their full legal name and address.
• Proof of identity is required.
• The information being provided must be objective and credible.

Significant Information

• Documentation supporting the claim, including financial records, bank account numbers, and information identifying disputed transactions.
• Specific and credible information on individuals or transactions believed to have violated tax laws.

Reward Distribution

• Rewards are distributed only after the NTS recovers from the subject taxpayer.
• Distribution occurs within two months following the conclusion of litigation or the expiration of deadline for appeals or refunds.

Confidentiality

• The NTS is committed to ensuring the privacy and confidentiality of filing information and the informant’s identity, including foreign nationals.