South Korean lawmakers instructed tax officials during an October 13, 2026 parliamentary hearing to continue administrative preparations unless the National Assembly formally changes the tax effective date.

How governments worldwide set rules for digital assets through legislation, agency rulemaking, licensing regimes and court fights.

How tax authorities treat digital assets, from capital gains on trades to income from staking, mining, and airdrops, along with reporting rules for exchanges and individuals.

Legislative hearings, agency roundtables, and public consultations where lawmakers and regulators debate digital-asset policy on the record.