The 76th OECD Tax Seminar on Auditing Small & Medium Enterprises

The 76th OECD International Tax Seminar
on “Auditing Small & Medium Enterprises”

17-22 September 2102, Seoul, Korea

□ Tax Programme, OECD Korea Policy Centre hosted the 76th OECD International Tax

    Seminar on Auditing Small & Medium Enterprises on 17-22, September, 2012 at the

    Prima Hotel in Seoul, Korea.

□ Tax officials from countries in the Asia-Pacific region such as Malaysia, India, Viet

    nam, Cambodia and the Philippines joined the seminar in order to enhance their

    understandings about basic principles of audits and tax administrative systems with

    case studies and presentations.

ㅇ Experts from the OECD HQ, UK and Australia have delivered lectures about audit-

    ing technic of their countries to 26 participants from 15 non-OECD member eco-

    nomies in the Asia-Pacific region.

Major discussions

□ At the seminar, participants and experts have discussed following issues;
ㅇ Overview of tax administrations
ㅇ Taxation of SMEs, Underground economy
ㅇ Compliance Risk Management, General Principles of Auditing
ㅇ The Audit Process, EDP Audit
ㅇ Falsification and Fraud Cases
ㅇ Performance measurement

At the Closing session,

□ Director of Tax Programme, Mr. Jung Hong Kim expressed his gratitude towards

    experts who have passionately delivered lectures for 5 days and also to the parti-

    cipants for sharing their knowledge and experiences enthusiastically. He congra-

    tulated all of participants on becoming a new member of the KTC Family and

    hoped everyone could have a chance to make good memories of Korea.

□ Director, Mr. Kim, Jung-Hong is giving the certificate to one of the participants.

Cultural sessions

□ During the seminar, participants have enjoyed cultural sessions including a lecture

    about Korea, Korean traditional musical performance and a city tour. With those

    sessions, participants were able to learn more about Korea and its economy.

□ Communication Officer, Ms. Young Park is giving a lecture about Korea.

Tax Programme, OECD Korea Policy Centre

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