Korea Tax Accountant study guide

The Korea Certified Tax Accountant (CTA), known in Korean as 세무사, is a Korean professional licence for tax practitioners. Holders prepare and file tax returns, represent clients before the tax authorities, and advise on income tax, corporate tax, value added tax, inheritance and gift tax, local taxes, and cross-border issues. Many work in accounting firms, in-house tax departments, law firms, or independent practice. The examination is administered in Korean and tests both technical knowledge and the practical ability to compute tax and draft returns. Topics on this exam: Tax Law I: National Tax Basic Act and Income Tax, Tax Law II: Corporate Tax, Value Added Tax, and Other National Taxes, Tax Law III: Local Taxes and International Taxation, Accounting: Financial Accounting and Cost Accounting, Economics, Business Administration and Commercial Law, and Tax Accounting Practice (Bookkeeping and Tax Return Preparation). The Korea Tax Accountant study guide has 7 sections and about 1,170 words.