A. Laws and Regulations
a. Article 5-1 and 46-1 of the Tax Collection Act
b. Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions
c. Financial institutions are listed as “Entities that Present a Low Risk of Being Used to Evade Tax.”(abolished)
d. Financial accounts are listed as “Financial Accounts that Present a Low Risk of Being Used to Evade Tax.”
B. Directions and Decrees
a. Directions Governing Electronic Reporting with Respect to the Implementation of Financial Account Information in Tax Matters for Financial Institutions
C. Announcements
a. List of Participating Jurisdictions