Exemption from Regular Tax Audit for SMEs Expanding Investment
The National Tax Service (NTS) has introduced a tax administration support program to encourage companies that plan to expand investment in 2025. Eligible companies that submit an investment expansion plan will be excluded from regular tax audit selection.
📌 Eligibility
- Companies (corporations or individuals) with annual revenue ≤ KRW 150 billion for FY2024
- Corporations with total assets ≥ KRW 200 billion are excluded
- Professionals and high-income individual businesses are excluded
- Companies planning to increase investment by 5% to 20% or more in 2025 compared to 2024
- Companies investing in regional business sites (outside Seoul, Incheon, and Gyeonggi) receive an additional 5% reduction in the required investment ratio
Non-compliant or non-faithful taxpayers are excluded.
📌 Support Details
- Eligible taxpayers will be excluded from regular tax audits
- However, failure to execute the declared investment plan may result in loss of benefits.
📌 Submission & Application
- Submission period: November 3 – December 1, 2025
- Method: Via Hometax → Login with corporate certificate → Submit “Investment Expansion Plan”
- Start date for submission: November 3, 2025 (online or in-person submission available)