Jung-gu Deploys Tax Delinquency Team — 'Care Before Collection'

Seoul's Jung-gu will operate a local tax delinquency management team through late November, assessing each delinquent taxpayer's circumstances and ability to pay before deciding whether to pursue collection or connect them with welfare services.

The district completed phone consultations and preparatory work in August and will begin field surveys in September.

The surveys will cover roughly 12,600 people with outstanding local taxes or non-tax revenue arrears. For local taxes, the team will focus on small-amount delinquencies below 1 million won ($726). Non-tax arrears in scope include fines, enforcement penalties, surcharges, compensation charges, levies and parking and stopping violations.

The initiative broadens delinquency management — which has traditionally focused on large-sum and repeat offenders — to cover small-amount local taxes and non-tax revenue. Because the reasons for small-amount delinquency vary widely, from unawareness of an assessment to genuine financial hardship, the team will examine both the cause of the arrears and the taxpayer's living conditions to tailor its response.

Jung-gu assembled the team with 15 fixed-term workers. Investigators will first contact delinquents by phone to explain the outstanding amount and available payment options, then arrange a visit if an on-site check of living conditions is needed. They will subsequently call at the taxpayer's registered address or place of business to confirm the reason for non-payment, ability to pay and overall circumstances. Investigators will wear uniforms and display identification badges during all field visits.

Responsible civil servants will follow up based on survey findings, tailoring their response to each case. Taxpayers in genuine financial hardship will be referred to welfare services, while those facing temporary cash-flow difficulties may be offered installment plans or payment deferrals. Those who have the means to pay but are deliberately avoiding doing so will face strict enforcement.

Through the team, the district aims to catch small-amount arrears that might otherwise go unaddressed for long periods, improving both the effectiveness of collection and the fairness of tax administration by responding in line with each taxpayer's actual circumstances.

"It is important to confirm the situation on the ground, because every delinquent taxpayer has different reasons for not paying and different conditions," Jung-gu District Mayor Kim Gil-sung said. "We will connect residents in financial difficulty with the support they need, and respond strictly to deliberate non-payment, so that our tax administration is both fair and attentive."