“If specific evidence of tax evasion is detected through financial intelligence data and foreign exchange transaction records, we plan to respond with rigorous tax audits,” an NTS official said.
Despite ongoing monitoring, the agency has yet to launch formal investigations, citing difficulties in confirming bank account details and identifying individuals involved in the suspected activities.
The scrutiny comes as politically charged YouTube broadcasts have proliferated in the aftermath of the country’s recent martial law crisis, with content creators engaging in fierce competition for viewer donations.
Under current regulations, digital content creators who generate income through regular video production are required to register as business operators and file comprehensive income tax returns.
All monetary contributions — whether received via "super chats" or bank transfers labeled as "voluntary subscriptions" — are subject to taxation, regardless of how they are classified by the recipients.
Opposition lawmaker Cha Gyu-geun, who introduced amendments to the Income Tax Act last December to clarify taxation rules for digital content creators, expressed concern that escalating competition for donations is fueling increasingly provocative content.
“As the tax authority has now announced plans to conduct tax audits when evidence of evasion is found, we must pass income tax law amendments to establish clear legal grounds,” Cha said.
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