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South Korea’s National Assembly Research Service has identified virtual asset, or digital asset, taxation as a topic for analysis ahead of the 2026 parliamentary audit, Digital Asset reported. In a report released on Aug. 27 titled “2026 Parliamentary Audit Issue Analysis,” the service reviewed the question of whether it is time to tax digital asset income. The relevant standing committee is the National Assembly’s Public Finance and Economic Planning Committee. The report also noted that digital asset taxation has been postponed three times and is scheduled to take effect in 2027, while authorities plan to secure and use tax data through tax infrastructure including the Crypto-Asset Reporting Framework, or CARF.