The National Tax Service noted on the 23rd that it plans to select more than 700 tax accountants this year.
The National Tax Service convened the Tax Accountant Qualification Review Committee on the 21st to deliberate and decide the minimum number of passing candidates and the implementation plan for the 62nd Tax Accountant Qualification Examination to be held this year. The National Tax Service allocated the minimum number of passers only to general candidates who took all subjects of the second examination (two subjects in tax law and two subjects in accounting) and decided on the minimum number of passers to be 700 through the committee's review.
Candidates who score at least 40 points in each subject and an average of over 60 points across all subjects, with a maximum score of 100 points per subject, will be determined as passers.
However, if the number of passers falls below 700, candidates scoring over 40 points in each subject will still be determined as passers up to 700, even if the average points across all subjects is less than 60. In the event of ties resulting in exceeding the minimum number of passers, all tied candidates will be recognized as passing.
For National Tax Service employees who are exempt from certain subjects (two subjects in tax law) during the second examination, their eligibility will be determined based on an adjusted cutoff score reflecting the general candidate cutoff score.
Among general candidates, if the average score across all subjects is 60 points or higher for at least 700 people, then National Tax Service employees must also achieve an average score of 60 points or higher across all subjects taken (two subjects in accounting) to pass.
If the number of general candidates with an average score across all subjects of 60 points or higher is less than the minimum number of passers (700), then National Tax Service employees will pass only if their average score across all subjects taken (two subjects in accounting) exceeds the adjusted cutoff score.
The adjusted cutoff score is calculated by dividing the cutoff score of general candidates by the average score of all subjects of general candidates and then multiplying that by the average score of general candidates in accounting for the two subjects.
This year's first tax accountant examination will be held on April 26, and the second examination will take place on August 2.