North Korea is continuing to put forward new laws for the special economic zones (SEZs) such as Rajin-Sonbong and Hwangumpyong Island. Recently， North Korea announced special guidelines for the tax investigations of foreign businesses in the zones.

North Korea’s Academy of Social Science Newsletter Volume 4 (published on November 2011) released an article titled， “Suggestions to Improve Tax Investigations in the Special Economic Zone，” which included detailed instructions for the policy improvement for tax investigation for SEZs. Here， particular emphasis was placed on the enhancement of the tax investigation system -- to be accurate and rational -- for the foreign investment companies.

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