Article 1 (Purpose) This purpose of this Ordinance is to prescribe matters pertaining to the appointment and management of community tax accountants in the Seoul Metropolitan City in order to provide Seoul citizens with free tax consultation services.

Article 2 (Management of Community Tax Accountants) The Mayor of the Seoul Metropolitan Government (hereinafter referred to as "Mayor") shall manage community tax accountants (hereinafter referred to as "community tax accountant") in each Dong of the Seoul Metropolitan City to give tax accounts who are experts in tax affairs a channel for doing pro bono work; to provide citizens with free tax consultations (hereinafter referred to as "tax consultations"); and to seek advice on the tax administration of the Seoul Metropolitan Government.
Articles 3 (Functions)
(1) Community tax accountants shall perform the following functions:
1. Consulting on tax with citizens;
2. Assisting in preparing forms and statements of opinion in relation to filing appeals to local tax assessments, including but not limited to pre-assessment reviews, filing objections, and requests for reviews. (Provided, That such assistance shall be provided only where the amount of tax regarding which an objection or review is filed, in any one case, does not exceed ten million won);
3. Educating and advising taxation and accounting affairs for the Seoul Metropolitan Government (hereinafter referred to as the "Seoul Government"), institutions entrusted with the affairs of the Seoul Government, and agencies under the jurisdiction of the Seoul Government.

Article 3 (Functions) (1) Community tax accountants shall perform the following functions:
1. Consulting on tax with citizens;
2. Assisting in preparing forms and statements of opinion in relation to filing appeals to local tax assessments, including but not limited to pre-assessment reviews, filing objections, and requests for reviews. (Provided, That such assistance shall be provided only where the amount of tax regarding which an objection or review is filed, in any one case, does not exceed ten million won);
3. Educating and advising taxation and accounting affairs for the Seoul Metropolitan Government (hereinafter referred to as the "Seoul Government"), institutions entrusted with the affairs of the Seoul Government, and agencies under the jurisdiction of the Seoul Government.

Article 4 (Appointment) (1) The Mayor shall appoint a desired number of community tax accountants from among certified tax accountants registered in the register of certified tax accountants under the Certified Tax Accountant Act. <Amended by Ordinance No. 7407, Dec. 31, 2019>
(2) A community tax accountant shall hold office for a term of two years and may be appointed consecutively.

Article 5 (Dismissal) The Mayor may dismiss a community tax accountant during his or her term of office in any of the following cases:
1. Where the community tax accountant expresses his or her intention to resign;
2. Where the Mayor finds that the community tax accountant is inappropriate as a community tax accountant due to such reasons as refusing to consult without just cause or consulting unconscientiously;
3. Where the community tax accountant has difficulty consulting or it is otherwise impracticable for the community tax accountant to maintain his or her status as a community tax accountant.

Article 6 (Who Are Eligible for Consultations) Those who consult on tax with community tax accountants include citizens who are domiciled in the Seoul Metropolitan City and sole proprietors and micro enterprises with places of business in the Seoul Metropolitan city.

Article 7 (Consultation Methods) (1) Tax consultations are provided either non-face-face using a telephone, e-mail, or fax; or face-to-face whereby a person seeking tax advice consults with a community tax accountant at his/her office.
(2) In addition to face-to-face consultation referred to in paragraph (1), community tax accountants may consult at the community center or the business establishment of a person seeking tax advice, if necessary.
(3) In principle, tax consultations shall be provided immediately upon request by a person seeking tax advice. However, if a community tax accountant is absent from his or her office or otherwise unable to consult on tax, the community tax accountant shall consult on tax with the person seeking tax advice at the earliest possible date.

Article 8 (Processing of Outcomes of Consultation) (1) The Mayor may request community tax accountants to report details and outcomes of consultations they have provided in order to ascertain the status of managing the community tax accountants, and the community tax accountants shall comply with such request.
(2) A community tax accountant who has helped file appeals referred to in subparagraph 2 of Article 3 shall prepare details about it in a specified form and submit the form to the Seoul Government.
(3) The Mayor shall analyze the reported outcomes of consultations and utilize it for supplementing the community tax accountant program and for formulating a development plan.

Article 9 (Allowances) (1) All consultation services, whether face-to-face or non-face-to-face, are provided free of charge.
(2) Reasonable allowances may be paid and travel expenses reimbursed to a community tax accountant within budgetary limits, if the community tax accountant consults face-to-face at any place other than his or her office, such as a community center or business establishment of a person seeking tax advice.

Article 10 (Cooperation from Autonomous Gus) In cooperation with autonomous Gus, the Seoul Government shall assist community tax accountants in their general affairs, including publicizing the community tax accountant program and outcomes of such program to citizens.

Article 11 (Commendations) (1) The Mayor may present a commendation to community tax accountants or public officials in charge who have achieved outstanding performance in the management of community tax accountants.
(2) Detailed procedures for presenting the commendation referred to in paragraph (1) shall be governed by the Seoul Metropolitan Government Ordinance on Official Commendation.

ADDENDA
Article 1 (Enforcement Date)
This Ordinance shall enter into force on the date of its promulgation.
Article 2 (Transitional Measures)
Community tax accountants appointed before this Ordinance enters into force shall be deemed appointed pursuant to this Ordinance.
ADDENDUM <Ordinance No. 7407, Dec. 31, 2019>
This Ordinance shall enter into force on the date of its promulgation.