CHAPTER I GENERAL PROVISIONS
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| Article 1 (Purpose) |
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[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
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| Article 1-2 (Scope of Related Parties) |
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| (1) |
"Relationship of relatives prescribed by Presidential Decree such as blood relative, relative by marriage, etc." in subparagraph 20 (a) of Article 2 of the Act means the relationship falling under any of the following subparagraphs (hereinafter referred to as "relationship of relatives"): |
| 1. |
Blood relatives within the sixth degree of relationship; |
| 2. |
Relatives by marriage within the fourth degree of relationship; |
| 3. |
A spouse (including a person who is in a de facto marital relationship); |
| 4. |
A person who enters a family as an adopted child, his/her spouse, and lineal descendant. |
| (2) |
"Economic relationship prescribed by Presidential Decree such as executive, employee, etc." in subparagraph 20 (b) of Article 2 of the Act means the relationship falling under any of the following subparagraphs (hereinafter referred to as "economic relationship"): |
| 1. |
Executives and other employees; |
| 2. |
Persons who maintain their livelihood based on money or other property of the principal; |
| 3. |
Relatives who maintain their livelihood with the persons provided in subparagraphs 1 and 2. |
| (3) |
"Management control relationship prescribed by Presidential Decree such as stockholder, contributor, etc." in subparagraph 20 (c) of Article 2 of the Act means the relationship falling under any of the following subparagraphs (hereinafter referred to as "management control relationship"): |
| 1. |
Where a principal is an individual |
| (a) |
Where a principal exercises a controlling influence on the management of a corporation directly or through a person in the relationship of relatives or in the economic relationship with him/her, such corporation; |
| (b) |
Where a principal exercises a controlling influence on the management of a corporation directly or through a person in the relationship of relatives or in the economic relationship or a person in the relationship provided in (a), such corporation; |
| 2. |
Where a principal is a corporation |
| (a) |
Where an individual or corporation exercises a controlling influence on the management of a corporation which is a principal directly or through a person in the relationship of relatives or in the economic relationship with him/her or it, such individual or corporation; |
| (b) |
Where a principal exercises a controlling influence on the management of a corporation directly or through a person in the economic relationship or a person in the relationship provided in (a), such corporation; |
| (c) |
Where a principal exercises a controlling influence on the management of a corporation directly or through a person in the economic relationship or a person in the relationship provided in (a) or (b), such corporation; |
| (4) |
In applying the regulations provided in each item of paragraph (3) 1, paragraphs (3) 2 (a) through (c), where a corporation falls under any of the following requirements, a principal shall be deemed to exercise the controlling influence on the management of the relevant corporation: |
| 1. |
In case of a profit-making corporation |
| (a) |
Where a principal invests 30/100 or more of the total number of outstanding stocks or the total amount of investments in the corporation; |
| (b) |
Where a principal is recognized to exercise a de facto controlling influence on the management of a corporation, such as exercising a right to appoint or dismiss executives and deciding its business policy; |
| 2. |
In case of a non-profit corporation |
| (a) |
Where a principal holds the majority of the directors of such corporation; |
| (b) |
Where a principal invests 30/100 or more to the contributed property of a corporation (limited to contributed property only for foundation) as one of its founders. |
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| Article 1-3 (Special Cases, etc. concerning Electronic Returns) |
|
| (1) |
"Failures prescribed by Presidential Decree" in Article 5 (3) of the Framework Act on National Taxes (hereinafter referred to as the "Act") means failure to electronically file returns or pay taxes due to suspended operation of national tax information and communications networks caused by a power failure, transmission error, program errors, or any other inevitable reason. <Amended by Presidential Decree No. 22572, Dec. 30, 2010> |
| (2) |
"Documents prescribed by Presidential Decree" in Article 5-2 (3) of the Act means documents to be submitted at the time of electronic return, including a certificate of the receipt of export price, as designated and notified by the Commissioner of the National Tax Service. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
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| Article 2 (Extension of Due Date and Provision of Security) |
|
| 1. |
Where a taxpayer suffers fire, damage from war, or other calamities, or is robbed; |
| 2. |
Where a taxpayer or a family member who is living together with him/her is critically ill, or has died and is in mourning; |
| 3. |
Where a taxpayer suffers serious losses from his/her business or his/her business is in a major crisis (limited to payment); |
| 4. |
Where the normal operation of information and communications networks of the Bank of Korea (including its branches) and communications offices is impossible due to power failure, error in programs, or any other inevitable grounds; |
| 5. |
Where the Commissioner of the National Tax Service deems that it is difficult to pay taxes normally due to the holiday of financial institutions, etc. (limited to a financial institution which is a national treasury agency or national treasury receipt agency of the Bank of Korea) or communications offices, or any other inevitable grounds; |
| 6. |
Where books or documents are seized or provisionally held by any authoritative agency; |
| 7. |
Where it is deemed necessary to extend the due date in consideration of the circumstance, economic condition, etc. of a taxpayer (limited to payment) as a case falling under the standards determined by the Commissioner of National Tax Service; |
| 8. |
Where any grounds equivalent to those under subparagraph 1, 2, or 6 exist. |
| (2) |
"Ground prescribed by Presidential Decree" in the proviso to Article 6 (2) of the Act means grounds falling under any of paragraph (1) 1, 4 and 5 and others equivalent thereto. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
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| Article 2-2 (Extension of Due Date and Limit of Installment Payment) |
|
| (1) |
The extension of due date under any subparagraph of Article 2 (1) shall be made within three months, and if any cause for such extension of the due date does not cease to exist, the head of the competent tax office may re-extend the time limit within the limit of one month. |
| (2) |
Notwithstanding paragraph (1), the extension of due date related to a return and payment may be decided by the head of the competent tax office within the limit not exceeding nine months. |
| (3) |
The due date and amount of payment in installments during the period of extension under paragraph (2) may be determined by the head of the competent tax office. In such cases, if the extended period exceeds six months, the head of the competent tax office shall make it possible for a taxpayer to pay an equal amount in installments within three months from the day six months pass, as the case may be. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
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| Article 3 (Application for Extension of Due Date) |
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A person who intends to have a due date extended pursuant to Article 6 of the Act shall apply to the head of the relevant administrative agency in writing stating the following matters no later than three days prior to the expiration of the due date. In such cases, if the head of the administrative agency deems that the person would be unable to file such application not later than three days prior to the expiration of the due date, he/she may allow such person to make the application by the expiration of the due date:
| 1. |
Name and domicile or temporary domicile of the person who intends to have the due date extended; |
| 2. |
Due date for which an extension is desired; |
| 3. |
Reason for an extension; |
| 4. |
Other necessary matters. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
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| Article 4 (Approval of Extension of Due Date) |
|
| (1) |
Where the due date is extended pursuant to Article 6 of the Act, the head of the administrative agency shall, without delay, notify the relevant person of a document stating the matters corresponding to each subparagraph of Article 3, and in cases of the application under the former part of Article 3, notify the applicant of whether to approve before the expiration of the due date. |
| (2) |
In any of the following cases, the head of the administrative agency may give a public notice on the Official Gazette or a daily newspaper instead of giving a notice thereof, notwithstanding paragraph (1): |
| 1. |
Where a ground falling under Article 2 (1) 4 occurs all at once on a national scale; |
| 2. |
Where the persons subject to the notification of extension of due date are many and unspecified persons; |
| 3. |
Where there is no time to give an individual notice of extension of due date to the persons subject to the notification. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
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| Article 4-2 (Cancellation of Extension of Payment Deadline) |
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"Any ground prescribed by Presidential Decree" in Article 6-2 (1) 3 of the Act means where the payment deadline is extended on the grounds falling under Article 2 (1) 4 and 5, terminating the relevant grounds that makes it possible to pay taxes normally.
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
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| Article 4-3 (Cancellation Notice of Extension of Payment Deadline) |
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Any notice on the cancellation of the extension of the due date for payment under Article 6-2 (2) of the Act shall be served in the form of document containing the following matters:
| 2. |
Grounds for cancellation. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
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| Article 5 (Report on Place to be Served) |
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A person who intends to report (including the report of changes) the place on which documents are served under Article 9 of the Act shall submit, to the head of the relevant administrative agency, a documents stating the following matters:
| 2. |
Address, domicile of the taxpayer, or location of his/her business office; |
| 3. |
Location of the place on which documents are served; |
| 4. |
Reason for designating the place on which documents are served; |
| 5. |
Other necessary matters. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
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| Article 5-2 (Scope of Service by Regular Mail) |
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[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
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| Article 6 (Documents to be Served) |
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| 1. |
Title of the documents; |
| 2. |
Name of a person authorized to receive documents; |
| 3. |
Name of the person who receives documents; |
| 6. |
Main details of the documents. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
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| Article 6-2 (Application for Electronic Service) |
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| (1) |
Any person who intends to file an application for electronic service under Article 10 (8) of the Act or to withdraw such application shall submit to the head of the competent tax office a document stating the following matters: |
| 1. |
Matters relating to the identification of a taxpayer, including his/her name and resident registration number; |
| 2. |
Address or location of the principal office and place of business of a taxpayer; |
| 3. |
Electronic mail address or point of contact for electronic service of information; |
| 4. |
Method of notice on, and reasons for applying for (or withdrawing), electronic service; |
| 5. |
Any other matter prescribed by Ordinance of the Ministry of Strategy and Finance. |
| (2) |
The initiation and withdrawal of electronic service shall start applying on the day following the date of receiving an application filed under paragraph (1). |
| (3) |
Where any person who has withdrawn an application for electronic service intends to file a new application therefor, the person may do so at least 30 days after the date of application for such withdrawal. |
| (4) |
"Where a taxpayer has made voluntary payment of taxes as determined by this Act or other tax-related Acts, as prescribed by Presidential Decree" in the proviso to Article 10 (8) of the Act means that a taxpayer has fully paid any of the following tax amounts by means of account transfer as provided for in the main sentence of Article 18 (3) of the Enforcement Decree of the National Tax Collection Act through national tax information and communications networks: <Newly Inserted by Presidential Decree No. 24366, Feb. 15, 2013> |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
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| Article 6-3 (Grounds to Make Electronic Service Impossible) |
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"Ground prescribed by Presidential Decree" in Article 10 (9) of the Act means any case falling under any of the following subparagraphs:
| 1. |
Where it is impossible to render electronic service due to a failure of information and communications networks; |
| 2. |
Other cases where it is impossible to render electronic service, as prescribed by the Commissioner of the National Tax Service. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
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| Article 6-4 (Scope, etc. of E-Service Documents) |
|
| (1) |
Documents to be provided through electronic service under Article 10 (10) of the Act shall be limited to notification of tax payment or notice of payment, notices of the amount of refund of national tax, notice of return, and other documents determined by the Commissioner of the National Tax Service. |
| (2) |
Where the Commissioner of the National Tax Service provides, by means of electronic service, a notification of tax payment, or a notice of payment, and a notice of the amount of refund of national tax among the documents of paragraph (1), he/she shall make them accessible to the taxpayer concerned through national tax information and communications networks. |
| (3) |
Where the Commissioner of the National Tax Service provides, by means of electronic service, documents, other than those described in paragraph (2), he/she shall serve them on the electronic mail address designated by the taxpayer. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
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| Article 7 (Confirmation of Unknown Address) |
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"Where domicile or business office is not evident" in Article 11 (1) 2 of the Act means where the domicile or business office cannot be confirmed even by the resident registration card or corporate registry.
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
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| Article 7-2 (Service by Public Notification) |
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"Other cases prescribed by Presidential Decree, such as where the documents sent by registered mail is returned because the person does not appear" in Article 11 (1) 3 of the Act means cases falling under any of the following subparagraphs:
| 1. |
Where it is deemed difficult to serve a document by the due date for payment because the document served by registered mail was returned owing to the absence of the recipient; |
| 2. |
Where it is deemed difficult to serve a document by the due date for payment owing to the absence of the recipient, for all that a tax official visited the taxpayer two or more times to deliver the document. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
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| Article 8 (Application, Approval, etc. of Organization Deemed Juristic Person) |
|
| (1) |
The representative or manager of an incorporate body, foundation or other organization (hereinafter referred to as "organization, other than a juristic person") which is not a juristic person (referring to a domestic and foreign corporation under subparagraph 1 and 3 of Article 1 of the Corporate Tax Act; hereinafter the same shall apply) which intends to obtain approval pursuant to Article 13 (2) of the Act shall submit a document stating the following matters to the head of the competent tax office: <Amended by Presidential Decree No. 22572, Dec. 30, 2010> |
| 1. |
Title of the organization; |
| 2. |
Location of its main office; |
| 3. |
Name and address or domicile of its representative or manager; |
| 6. |
Articles of association or provisions relating to the organization and its operations; |
| 7. |
Other necessary matters. |
| (2) |
Where the representative or manager of an organization, other than a juristic person submits a document under paragraph (1), the head of a competent tax office shall notify the applicant of whether to grant approval, within ten days from the date of the application. <Amended by Presidential Decree No. 22572, Dec. 30, 2010> |
| (4) |
Where an organization, other than a juristic person which has obtained approval under paragraph (2) fails to meet the requirements under each subparagraph of Article 13 (2) of the Act, the head of the competent tax office shall immediately cancel approval thereof. <Amended by Presidential Decree No. 22572, Dec. 30, 2010> |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
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| Article 9 (Reporting of Representative, etc. of Organization Deemed Juristic Person) |
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Where an organization, other than a juristic person, which is deemed a juristic person under Article 13 (1) and (2) of the Act (hereinafter referred to as "organization deemed a juristic person") intends to report the appointment or change of its representative or manager under Article 13 (5) of the Act, it shall submit to the head of the competent tax office, a document stating the name and address or domicile of the representative or manager (in cases of a change, the former and current representative or manager), and other necessary matters. <Amended by Presidential Decree No. 22572, Dec. 30, 2010>
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
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| Article 9-2 (Notification of Designation of Representative, etc. of Organization Deemed Juristic Person) |
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When a person who performs duties related to national taxes is designated, pursuant to Article 13 (6) of the Act, the head of the competent tax office shall, without delay, notify the relevant organization deemed a juristic person, in writing stating the following matters:
| 1. |
Name, and address or domicile of the person performing the duties related to national taxes; |
| 3. |
Grounds for designation; |
| 4. |
Other necessary matters. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
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| Article 9-3 (Examination Committee on Established Rules for National Taxes) |
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| (1) |
The Examination Committee on Established Rules for National Taxes under Article 18-2 of the Act shall deliberate on matters referred to by the chairperson to the Committee among the following matters: <Amended by Presidential Decree No. 93152, Feb. 2, 2012> |
| 1. |
Matters requiring interpretation in accordance with the legislative intent of tax-related Acts and the Customs Act; |
| 2. |
Matters to change the existing interpretation of tax-related Acts and the Customs Act or general practices related to the national tax and customs tax administration; |
| 3. |
Other matters which greatly influence the rights and duties of taxpayers. |
| (2) |
The Examination Committee on Established Rules for National Taxes shall be comprised of not more than 40 committee members, including one chairperson. <Amended by Presidential Decree No. 93152, Feb. 2, 2012> |
| (3) |
The Director of Tax and Customs Office of the Ministry of Strategy and Finance shall serve as the chairperson, and members shall be comprised of the following persons: <Amended by Presidential Decree No. 22572, Dec. 30, 2010; Presidential Decree No. 24366, Feb. 15, 2013> |
| 1. |
Any person designated by the chairperson from among Grade III public officials in the Ministry of Strategy and Finance or public officials in the Senior Civil Service; |
| 2. |
Any person recommended by the Minister of Government Legislation, from among Grade III public officials in the Ministry of Government Legislation or public officials in the Senior civil Service; |
| 3. |
Any person recommended by the Commissioner of the National Tax Service, from among Grade III public officials in the National Tax Service or public officials in the Senior Civil Service; |
| 4. |
Any person recommended by the Commissioner of the Korea Customs Service, from among Grade III public officials in the Korea Customs Service or public officials in the Senior Civil Service; |
| 5. |
Any person recommended by the Director of the Tax Tribunal, from among Grade III public officials in the Tax Tribunal or public officials in the Senior Civil Service; |
| 6. |
Any person with profound knowledge and experience in the field of law, accounting or overall economy and who is commissioned by the Minister of Strategy and Finance. |
| (4) |
The chairperson shall represent the Examination Committee on Established Rules for National Taxes and exercise overall control over its affairs. |
| (5) |
Where the chairperson is unable to perform his/her duties due to unavoidable reasons, a member who has been designated in advance by the chairperson, among members under paragraph (3) 1 shall act on his/her behalf. |
| (6) |
The term of office of members under paragraph (3) 6 shall be two years. <Amended by Presidential Decree No. 22572, Dec. 30, 2010> |
| (7) |
If a member under paragraph (3) 6 is deemed incapable of performing his/her duties, the chairperson may dismiss such member even during his/her term of office. <Amended by Presidential Decree No. 22572, Dec. 30, 2010> |
| (8) |
The chairperson shall call meetings of the Examination Committee on Established Rules for National Taxes and preside over them. |
| (9) |
Meetings of the Examination Committee on Established Rules for National Taxes shall not be open to the public: Provided, That it may be open to the public when the chairperson deems it necessary. |
| (10) |
Meetings of the Examination Committee on Established Rules for National Taxes shall be comprised of the chairperson and not less than 12 but not more than 20 members designated by the chairperson for each meeting, including at least one third members referred to in paragraph (3) 6. <Amended by Presidential Decree No. 22572, Dec. 30, 2010; Presidential Decree No. 93152, Feb. 2, 2012; Presidential Decree No. 24366, Feb. 15, 2013> |
| (11) |
Meetings of the Examination Committee on Established Rules for National Taxes shall open with the attendance of a majority of all members under paragraph (10) and adopt resolutions by the affirmative vote of the majority of members present. |
| (12) |
Matters necessary for the organization, operation, etc. of the Examination Committee on Established Rules for National Taxes, in addition to those provided for in paragraphs (1) through (11) shall be determined by Ordinance of the Ministry of Strategy and Finance. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
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| Article 10 (Methods and Procedures of Questions and Replies on Interpretation of Tax-Related Acts) |
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| (1) |
The Minister of Strategy and Finance and the Commissioner of the National Tax Service shall, with regard to questions about the interpretation of tax-related Acts, make a reply by interpreting such questions according to standards for the interpretation of tax-related Acts under Article 18 of the Act. |
| (2) |
The Commissioner of the National Tax Service shall deliver a copy of the document which has been sent as a reply under paragraph (1) to the Minister of Strategy and Finance by the last day of the month following the month in which the date of such reply falls. <Amended by Presidential Decree No. 24366, Feb. 15, 2013> |
| (3) |
The Commissioner of the National Tax Service shall, when a question under paragraph (1) falls under any subparagraph of Article 9-3 (1), make a request for the interpretation thereof to the Minister of Strategy and Finance, accompanied by his/her opinions. <Amended by Presidential Decree No. 24366, Feb. 15, 2013> |
| (4) |
The Commissioner of the National Tax Service may, if he/she has different opinions on the interpretation made by the Minister of Strategy and Finance, request for re-interpretation thereof based on justifiable grounds. |
| (5) |
Any question regarding the interpretation of tax-related Acts which has been submitted to the Minister of Strategy and Finance shall be delivered to the Commissioner of the National Tax Service and such fact shall be informed to the civil petitioner: Provided, That in cases falling under any of the following subparagraphs, the Minister of Strategy and Finance may directly make a reply to the civil petitioner. In such cases, a copy of the document which has been sent as a reply shall be delivered to the Commissioner of the National Tax Service: |
| 1. |
Any question falling under any subparagraph of Article 9 (3) 1, and thus subject to deliberation by the Examination Committee on Established Rules for National Taxes; |
| 2. |
Any question which has been made again with regard to the interpretation of tax-related Acts by the Commissioner of the National Tax Service and to which reply of the Commissioner of the National Tax Service is attached (excluding matters concerning factual judgement); |
| 3. |
Where tax-related Acts are newly legislated or amended and for which interpretation by the Minister of Strategy and Finance is needed. |
| (6) |
Matters necessary for questions, replies, etc. on the interpretation of tax-related Acts, in addition to those provided for in paragraphs (1) through (5), shall be determined by Ordinance of the Ministry of Strategy and Finance. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
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| Article 10-2 (Determination of Tax Liability) |
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The time an amount of tax is finally determined in accordance with the procedure under the relevant tax-related Acts provided for in Article 22 (1) of the Act shall be as follows:
| 1. |
Income tax, corporate tax, value-added tax, individual consumption tax, liquor tax, securities transaction tax, education tax, or traffic, energy and environment tax: The time the tax base and amount of tax are reported to the Government: Provided, That the cases falling under subparagraph 2 shall be excluded; |
| 2. |
Where the Government determines the tax base and amount of national taxes under subparagraph 1: The time the Government makes such determination; |
| 3. |
Gross real estate tax: The time the Government determines the tax base and amount of the gross real estate tax: Provided, That cases falling under subparagraph 4 shall be excluded herefrom; |
| 5. |
National taxes other than those under subparagraphs 1 through 3: The time the Government determines the tax base and amount of relevant national taxes |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
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| Article 11 (Value of Inherited Property) |
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| (1) |
"Property acquired by inheritance" in Article 24 (1) of the Act means the values calculated by the following formula: The total amount of property acquired by inheritance (the total amount of debts due to inheritance + inheritance tax which is either levied or is to be paid due to inheritance) |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
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| Article 12 (Report on Representative of Heirs) |
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| (1) |
The report of the representative of heirs under the latter part of Article 24 (2) of the Act shall be made by a document (including electronic documents) in which the name, address or domicile of the said representative, and other necessary matters are entered, within 30 days after the inheritance commences. |
| (2) |
When the report under the latter part of Article 24 (2) of the Act is not made, the head of tax office may designate one person, among the heirs, as a representative. In such cases, the head of tax office shall notify it to each heir, without delay, by a document stating such action. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
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| Article 12-2 (Type, etc. of Unlawful Means) |
|
| (2) |
"False statement or omission in the return, as prescribed by Presidential Decree" in Article 26-2 (1) 4 (c) of the Act means cases falling under any of the following subparagraphs: |
| 1. |
When the return is filed after deducting fabricated debts from the value of the inherited or donated property; |
| 2. |
When any property is omitted in the return of inherited or donated property, such as where the property required for the transfer of rights or registration, recording or change of title, etc. (hereinafter in this subparagraph, referred to as "registration, etc.") is not registered, etc. in the name of the heir or donee; |
| 3. |
When deposits, stocks, bonds, insurance proceeds, or other financial assets are omitted in the return of inherited or donated property. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
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| Article 12-3 (Initial Date in Reckoning Exclusion Period for National Taxes) |
|
| (1) |
Dates on which national taxes may be levied pursuant to Article 26-2 (5) of the Act shall be those set forth in the following subparagraphs: |
| 1. |
For the national taxes, tax base and amount of tax of which are reported (excluding the gross real estate tax reported in accordance with Article 16 (3) of the Gross Real Estate Tax Act), the date following the report deadline or the deadline for submission of a written report (hereinafter referred to as "report deadline for tax base"), relating to the tax base and amount of tax of the relevant national taxes. In such cases, the report deadline and the amendment report deadline relating to the periods of interim payments and scheduled report shall not be included in the report deadline for tax base; |
| 2. |
For the gross real estate tax and stamp tax, the date when the liability to pay such national taxes comes into existence. |
| (2) |
National taxes may be levied on the dates set forth in the following subparagraphs, notwithstanding paragraph (1): |
| 1. |
For the national taxes levied upon the person liable to withhold taxes or tax associations, the date following the statutory due date for payment of the amount of the withholding tax concerned or the amount of the tax collected from the tax associations; |
| 2. |
If the statutory due date for payment, pursuant to subparagraph 1, or the report deadline for tax base is extended, the date immediately following such an extended period; |
| 3. |
If the amount of tax is collected on the grounds of a failure to fulfill obligations, etc. in accordance with deduction, exemption, non-taxation or the application of low tax rates, etc., the day on which the grounds that make it possible to collect the relevant deducted amount of tax, etc. accrue (in cases of benefiting any income deduction, referring to the amount of tax equivalent to the deducted income amount and in cases of benefiting low tax rates, referring to the amount of tax equivalent to a difference from general tax rates; hereinafter in this subparagraph referred to as the "deducted amount of tax, etc."). |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
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| Article 12-4 (Initial Date in Reckoning Extinctive Prescription of National Taxes) |
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| (1) |
"Time when the State can exercise its rights to collect national taxes" in Article 27 (3) of the Act means the dates under the following subparagraphs: |
| 1. |
For the reported amount of tax concerned, with respect to the national taxes, tax liability of which is finally determined by the report of the amount of tax and the tax base, the day immediately following the expiration of its statutory due date for return and payment; |
| 2. |
For the amount of tax concerned, with respect to those, tax base and amount of tax of which are determined, corrected or occasionally decided and imposed by the Government, the day immediately following the expiration of the due date for payment by the tax notification. |
| (2) |
On the dates set forth in the following subparagraphs, notwithstanding paragraph (1), the State may exercise its rights to collect national taxes: |
| 1. |
In cases of national taxes collected from person liable to withhold taxes or tax associations, the following day of the due date for payment notified by a notice of tax payment concerning the amount of the relevant withholding tax or the amount collected by the relevant tax associations; |
| 2. |
In cases of stamp taxes, the following day of the due date for payment notified by a notice of tax payment concerning the amount of the relevant stamp tax; |
| 3. |
Where the statutory due date for return and payment under paragraph (1) 1 is extended, the following day of such extended deadline. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 13 (Type and Appraisal of Security for Tax Payment) |
|
| (1) |
"Securities prescribed by Presidential Decree" in subparagraph 2 of Article 29 of the Act means those falling under any of the following subparagraphs: |
| 3. |
Securities having the fact of trade from among securities listed in the securities exchange; |
| 5. |
Negotiable certificates of deposit. |
| (2) |
"A person prescribed by Presidential Decree" in subparagraph 5 of Article 29 of the Act means that falling under any of the following subparagraphs: |
| 3. |
A person deemed by the head of the competent tax office to have sufficient funds to perform the payment obligation. |
| (4) |
"The value determined by Presidential Decree" in subparagraph 5 of Article 30 of the Act means that in accordance with the following classifications: |
[This Article Wholly Amended by Presidential Decree No. 93152, Feb. 2, 2012]
law view
| Article 14 (Offering of Security for Tax Payment) |
|
| (1) |
In offering security for tax payment pursuant to Article 31 of the Act, security equivalent to the value of 120/100 (in cases of cash, tax guarantee insurance policy or letter of guarantee of tax payment of the bank under the Banking Act, 110/100) or more of the national taxes to be paid shall be offered: Provided, That where the national taxes are not finally determined, the amount of security shall be prescribed by the Commissioner of the National Tax Service. <Amended by Presidential Decree No. 23878, Jun. 26, 2012> |
| (2) |
When a taxpayer intends to offer a land, a building, a factory foundation, a mining foundation, a ship, an aircraft, or construction machinery as security for tax payment, the head of a tax office shall require the taxpayer to offer security after investigating whether the relevant facts conform to those in the certificate of completion of registration or the registration certificate presented under Article 31 (3) of the Act, and the taxpayer shall offer other security in any of the following cases: |
| 1. |
Where the offering of a security is either prohibited or restricted, pursuant to Acts and subordinate statutes: Provided, That where the offer is made by obtaining permission from the competent administrative agency shall be excluded herefrom; |
| 2. |
Where it is deemed that the property cannot attain the purpose of security as the use and profit of the property concerned is restricted, pursuant to Acts and subordinate statutes; |
| 3. |
Where it is deemed that the property cannot attain the purpose of security. |
| (3) |
A person offering a building, a factory foundation, a mining foundation, a ship, an aircraft, or construction machinery, which has been insured, as security for tax payment shall submit a fire insurance policy. In such cases, the insured period shall be longer than the period required for security for tax payment by 30 or more days. |
| (4) |
Deleted. <by Presidential Decree No. 93152, Feb. 2, 2012> |
| (5) |
The period of a tax guarantee insurance policy offered as tax security, pursuant to Article 31 (2) of the Act, shall be longer than the period required for security for tax payment by 30 or more days: Provided, That in cases of a national tax, the due date for payment of which is not finally determined, it shall be in accordance with a period prescribed by the Commissioner of the National Tax Service. |
| (6) |
For a registration or a record for the establishment of a mortgage under the provisions of Article 31 (3) of the Act, a written request stating the following matters shall be submitted to the administrative agency concerned: |
| 1. |
Description of the property; |
| 2. |
Reason for registration or record, and the date; |
| 3. |
Purpose of the registration or record; |
| 4. |
Scope of the mortgage; |
| 5. |
Registered or recorded holder of the title deed; |
| 6. |
Domicile and name of the obligor of the registration or record. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 15 (Change and Supplement of Security for Tax Payment) |
|
| (1) |
Where a taxpayer intends to change the security already offered for payment pursuant to Article 32 (1) of the Act, the head of a tax office shall grant approval in any of the following cases: |
| 1. |
When any other security is offered in replacement of the letter of guarantee of the guarantor; |
| 2. |
When the offered security becomes excessive because of a change in its value; |
| 3. |
When, for stocks and bonds offered as security with redemption period, the period of redemption is reached. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 16 (Payment and Collection through Security for Tax Payment) |
|
| (1) |
A person who intends to pay national taxes, additional dues, and disposition fees for arrears with money offered as security for tax payment pursuant to Article 33 (1) of the Act, shall submit a written application to the head of the competent tax office. In such cases, the person is deemed paid national taxes, additional dues, and disposition fees for arrears which corresponds to the amount so applied for. |
| (2) |
When the head of a tax office intends to collect national taxes, additional dues, and disposition fees for arrears from security for tax payment, pursuant to Article 33 (2) of the Act; if the security for tax payment is money, such money shall be appropriated to the national taxes, additional dues, or disposition fees for arrears concerned; if the security for tax payment is offered other than money, money which is collected or realized under the following subparagraphs shall be appropriated to them: |
| 1. |
In cases of government bonds, municipal bonds, other stocks and bonds, land, buildings, factory foundations, mining foundations, ships, aircraft, or construction machinery: Sale in accordance with the procedure for public sale prescribed by the National Tax Collection Act; |
| 2. |
In cases of tax guarantee insurance policies: Request for the payment of insurance proceeds to the relevant tax guarantee insurer; |
| 3. |
In cases of the letters of guarantee for tax payment: Collection from the tax guarantors pursuant to collection procedures prescribed by the National Tax Collection Act. |
| (3) |
When the amount realized from security for tax payment pursuant to paragraph (2), is left over after being appropriated to the collectable national taxes, additional dues, and disposition fees for arrears, and remains, it shall be returned to the taxpayer, after distributing it in accordance with the method for disposition of public sale proceeds prescribed by the National Tax Collection Act. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 17 (Release of Security for Tax Payment) |
|
| (1) |
The release of security for tax payment, pursuant to Article 34 of the Act, shall be carried out by notifying the person who offered such security for tax payment of a document stating such intent. In such cases, when relevant documents submitted at the time of offering security for tax payment exist, such documents shall be attached thereto. |
| (2) |
In the application of paragraph (1), when the registration or record of mortgage was requested pursuant to Article 14 (6), the release of such registration, or record, of mortgage shall be again requested to the administrative agency concerned, in writing stating the matters corresponding to the subparagraphs of the same paragraph. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
CHAPTER III RELATION BETWEEN NATIONAL TAXES AND COMMON CLAIMS
law view
| Article 18 (Priority of National Taxes) |
|
| (1) |
Deleted. <by Presidential Decree No. 18172, Dec. 30, 2003> |
| (2) |
The fact that the establishment of the right of lease on deposit basis, the pledge right and the montage was registered pursuant to Article 35 (1) 3 of the Act shall be proved by any of the following: <Amended by Presidential Decree No. 22038, Feb. 18, 2010> |
| 1. |
A certified copy of a real estate register; |
| 2. |
Certification by a notary; |
| 3. |
A document recognized by the head of the tax office as a certification pertaining to the pledge; |
| 4. |
A document recognized by the head of the tax office as a certification by public documents or books of financial institutions. |
| (3) |
When the head of the tax office seizes a property related to claims having priority to national taxes, etc. pursuant to Article 35 (1) 4 and 5 of the Act, he/she shall notify the relevant claimant of such fact, in writing stating the following matters: Provided, That where there are several persons holding claims pursuant to Article 35 (1) 5 of the Act, such fact may be notified to a representative selected by the head of the tax office, and the representative who receives such notification shall, through public notification or a posting, inform other claimants of such fact: <Amended by Presidential Decree No. 22038, Feb. 18, 2010; Presidential Decree No. 24366, Feb. 15, 2013> |
| 1. |
Name, and address or domicile of the defaulted taxpayer; |
| 2. |
The taxable period, items of taxation, amount of tax, and due date for payment of the national taxes related to seizure; |
| 3. |
The location, kind, quantity, and quality of the seized property; |
law view
| Article 18-2 (Scope of Related Parties Colluding in Presumed False Contract) |
|
"A person prescribed by Presidential Decree from among related parties" in the latter part of Article 35 (4) of the Act means a person who is in the relationship falling under any of the followings:
| 1. |
Relationship of relatives; |
| 2. |
Economic control relationship; |
| 3. |
Relationship provided for in Article 1-2 (3) 1 (a), 2 (a) and (b) from among the management control relationships. In such cases, in the application of Article 1-2 (4), "30/100" in Article 1-2 (4) 1 (a) and 2 (b) shall be deemed "50/100." |
[This Article Wholly Amended by Presidential Decree No. 93152, Feb. 2, 2012]
law view
| Article 19 (Limits of Secondary Liability for Tax by Liquidator, etc.) |
|
The value of property under Article 38 (2) of the Act shall be the current market value of the remaining property, on the day they are distributed or handed over.
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 20 (Scope of Related Parties for Secondary Liability for Tax by Investor) |
|
"A person prescribed by Presidential Decree from among his/her related parties" in subparagraph 2 of Article 39 of the Act means a person in a relationship falling under any of each subparagraph of Article 18-2 with a relevant stockholder or limited partner.
[This Article Wholly Amended by Presidential Decree No. 93152, Feb. 2, 2012]
law view
| Article 20-2 Deleted. <by Presidential Decree No. 15968, Dec. 31, 1998> |
|
law view
| Article 21 (Limits of Secondary Liability for Tax by Juristic Person) |
|
The assessment of the total amount of assets and the total amount of liabilities pursuant to Article 40 (2) of the Act shall be based on the current market value on the date of the expiration of the due date for payment of the national taxes (in cases of two or more national taxes, the national taxes, the due date of which arrives later).
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 22 (Scope of Transfer and Acquisition of Business) |
|
"Transferee of the enterprise prescribed by Presidential Decree" in Article 41 (1) of the Act means a person who has succeeded to all rights (excluding rights related to amounts receivable) and all duties (excluding duties related to amounts payable) with respect to such business as a whole.
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 23 (Limits of Secondary Liability for Tax by Business Transferee) |
|
| (1) |
Where a transferor of the business under Article 41 (1) of the Act has two or more business places, the secondary liability to pay taxes by the person who has acquired one of those places of business shall be limited to the national taxes, additional dues, and disposition fees for arrears which have been imposed on the place of business acquired (where there are national taxes, additional dues, and disposition fees for arrears which are common to two or more places of business, including the amount distributed to the acquired place of business). |
| 1. |
Where the transferee of business paid an amount or has an amount to be paid to the transferor, such amount; |
| 2. |
Where the amount under subparagraph 1 is non-existent or uncertain, or is considerably lower in comparison to the market value, the value derived by deducting the total amount of liabilities from the total amount of assets, after appraising such acquired assets and liabilities by applying mutatis mutandis the provisions of Articles 60 through 66 of the Inheritance Tax and Gift Tax Act. |
| (3) |
Notwithstanding paragraph (2), if the difference between the amount under subparagraph 1 of the same paragraph and the current market price is not less than 300 million won or not less than the amount equivalent to 30/100 of the current market price, the value shall be the larger amount out of the amount under subparagraph 1 of the same paragraph and the amount under subparagraph 2 of the same paragraph. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 24 (Disposition of Return Violating Jurisdiction) |
|
| (1) |
As for a return of tax base submitted to the head of a tax office, other than the head of the competent tax office under Article 43 (1) of the Act, the person who has filed the relevant return shall be directed to submit the said return to the head of relevant tax office, by clarifying the competent tax office. |
| (2) |
In cases under paragraph (1), if it is found, after receiving the relevant return of tax base, that such return falls outside of one's jurisdiction, it shall be forwarded, without delay, to the head of the competent tax office, and the relevant taxpayer shall be notified by a document stating thereof. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 25 (Revised Return of Tax Base) |
|
| (1) |
In the revised return of tax base under Article 45 of the Act, the matters falling under the following subparagraphs shall be entered, and if there exist any documents to be attached to the original return of tax base relating to the revised part, the documents containing such revisions shall be attached thereto: |
| 1. |
Originally returned tax base and amount of tax: |
| 2. |
Revised return of tax base and amount of tax; |
| 3. |
Other necessary matters. |
| (2) |
"Grounds prescribed by Presidential Decree, such as an ommission in the course of exact calculation, tax adjustment, etc. by a person responsible for collecting withholding taxes" in Article 45 (1) 3 of the Act means cases where the National Treasury subsidies, etc. under Article 36 (1) of the Corporate Tax Act and the amount equivalent to construction charges under Article 37 (1) of the Act other than each subparagraph are not concurrently included in profits and losses in the process of tax adjustment. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 25-2 (Ex Post Factor Causes) |
|
| 1. |
When, concerning the original return, decision, or revision, the permission or other disposition of the authorities related to the validity of transactions or actions, etc. which served as the basis for the calculation of the tax base and amount of tax, is cancelled; |
| 2. |
When, concerning the original return, decision, or revision, the contract related to the validity of transactions or actions, etc. which served as the basis for the calculation of the tax base and amount of tax, is rescinded, due to the exercise of the rights of rescission, or is either cancelled or rescinded due to compelling cause which occurred after the conclusion of the relevant contract; |
| 3. |
When, concerning the original return, decision, or revision, due to the seizure of books and records and documentary evidence, or other compelling ground, the tax base and amount of tax could not be calculated, but the relevant cause ceases to exist later; |
| 4. |
Other grounds similar to those under subparagraphs 1 through 3. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 25-3 (Request for Correction, etc.) |
|
When a person intends to request a decision or revision pursuant to Article 45-2 (1), (2), and (4) of the Act, he/she shall submit (including a submission via the national tax information and communications networks) a written request for decision or correction stating the following matters:
| 1. |
Name and address or domicile of the applicant; |
| 2. |
The tax base and amount of tax before the decision or correction; |
| 3. |
The tax base and amount of tax after the decision or correction; |
| 4. |
Grounds for requesting a decision or correction; |
| 5. |
Other necessary matters. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 25-4 (Tax Base Return after Term) |
|
| (1) |
A person who intends to file a return of tax base after the due date pursuant to Article 45-3 of the Act shall submit a return of tax base after the due date to the head of the competent tax office. |
| (2) |
The provisions of tax-related Acts shall govern a return of tax base after the due date under Article 45-3 of the Act. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 26 (Voluntary Payment of Additional Amount) |
|
A person who pays additional amount of national taxes voluntarily according to Article 46 of the Act shall submit an invoice of voluntary payment of additional amount prepared by recording the details of the original invoice in the invoice of voluntary payment prescribed by tax-related Acts.
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 26-2 (Payment of National Taxes by Credit Card, etc.) |
|
| (1) |
In the application of Article 46-2 (1) of the Act, the amount of tax of not more than 10 million won shall be the amount calculated by including the amount of a special tax for rural development and education tax and the amount of surtax. <Amended by Presidential Decree No. 21937, Dec. 31, 2009; Presidential Decree No. 93152, Feb. 2, 2012> |
| (2) |
"National tax payment agency prescribed by Presidential Decree" in Article 46-2 (1) of the Act means an entity designated as a national tax payment agency under conditions prescribed by Ordinance of Ministry of Strategy and Finance as an institution which settles payments made by credit card, debit card, etc. (hereinafter referred to as "credit card, etc." in this Article), using information and communications networks. <Amended by Presidential Decree No. 20654, Feb. 29, 2008; Presidential Decree No. 21937, Dec. 31, 2009> |
| (3) |
Deleted. <by Presidential Decree No. 21937, Dec. 31, 2009> |
| (4) |
A national tax payment agency may receive payment agency commissions in return for its service of vicarious processing of taxpayer's payment of national taxes by credit card, etc. within 10/1,000 of the relevant tax amount, as prescribed by Ordinance of the Ministry of Strategy and Finance. <Amended by Presidential Decree No. 20654, Feb. 29, 2008; Presidential Decree No. 24366, Feb. 15, 2013> |
| (5) |
The Commissioner of the National Tax Service may prescribe matters necessary for the payment of national taxes by credit card, etc. |
[This Article Newly Inserted by Presidential Decree No. 20622, Feb. 22, 2008]
law view
| Article 27 (Penalty Tax on Non-Filing) |
|
| (1) |
"Amount of tax prescribed by Presidential Decree" in Article 47-2 (5) of the Act means that falling under any of the following subparagraphs; |
| 1. |
In cases of income tax: |
| 2. |
In cases of corporate tax: |
| (2) |
In applying Article 47-2 of the Act, the revenue amount shall be the revenue amount of income falling under any of the following subparagraphs: |
[This Article Wholly Amended by Presidential Decree No. 93152, Feb. 2, 2012]
law view
| Article 27-2 (Penalty Tax on under Declaration and Over-Refunding Return) |
|
| (1) |
In applying Article 47-3 of the Act, where a tax return is filed declaring that the tax base for income tax or corporate tax is in deficit, it shall be deemed that no returned tax base is reported and the under declared tax base shall be calculated. |
| (2) |
Where it is found that the matters stated in the statement of export performance submitted under Article 64 (3) 1 of the Enforcement Decree of the Value-Added Tax Act, the statement of electronic issuance of local letter of credit and purchase confirmation submitted under Article 64 (3) 1-3 (a) of the same Enforcement Decree, and the submission specification of accompanying documents for zero tax rate submitted under Articles 64 (10) and (11) and 65 (5) of the same Enforcement Decree are erroneously stated but the relevant facts are verified by the related evidences. etc, the proviso to the parts other than each subparagraph of Article 47-3 (1) of the Act, and the proviso to the parts other than each item of Article 47-3 (2) 2 of the Act shall not apply to those case. |
[This Article Wholly Amended by Presidential Decree No. 93152, Feb. 2, 2012]
law view
| Article 27-3 Deleted. <by Presidential Decree No. 93152, Feb. 2, 2012> |
|
law view
| Article 27-4 (Interest Rate of Penalty Taxes on Insincere Payment, Refunding Return and Payment of Withholding Tax) |
|
"Interest rate prescribed by Presidential Decree" in Articles 47-4 (1) 1 and 2 and 47-5 (1) 2 of the Act means the rate of 3/10,000 per day. <Amended by Presidential Decree No. 93152, Feb. 2, 2012>
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 28 (Application for Reduction, Exemption, etc. of Penalty Taxes) |
|
| (1) |
A person who intends to have a penalty tax reduced or exempted in accordance with Article 48 (1) or (2) of the Act shall file an application stating the following matters with the head of the competent tax office (including the head of the competent customs office or the head of the competent local government; hereinafter the same shall apply in this Article): |
| 1. |
Items of taxation, year of imposition of national tax related to the penalty taxes to be reduced or exempted and type and amount of additional dues; |
| (2) |
In cases under paragraph (1), if documents evidencing reasons stated in subparagraph 2 of the said paragraph exist, such documents shall be attached thereto. |
| (3) |
The head of the competent tax office shall, upon receiving an application under paragraph (1), notify the applicant of whether the application is approved or disapproved. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 29 (Grounds for Exception from Reduction or Exemption of Penalty Tax) |
|
| 1. |
Where a person submits a revised return of tax base or a return of tax base after the term, with the knowledge that tax officials commenced investigations into the relevant tax: |
| 2. |
Where a person submits a revised return of tax base after receiving a notice requiring explanation for materials for assessment in regards to the relevant tax from the head of the competent tax office. |
[This Article Wholly Amended by Presidential Decree No. 24366, Feb. 15, 2013]
law view
| Article 29-2 (Limit of Penalty Taxes) |
|
| (1) |
The limit of penalty taxes under Article 49 (1) of the Act shall be classified in accordance with the substance of the obligations imposed under tax-related Acts. |
| (2) |
The applicable periods of the limits on penalty taxes under the subparagraphs of Article 49 (1) of the Act shall be categorized as follows: |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
CHAPTER V REFUNDS OF NATIONAL TAXES AND ADDITIONAL PAYMENTS ON NATIONAL TAX REFUND
law view
| Article 30 Deleted. <by Presidential Decree No. 93152, Feb. 2, 2012> |
|
law view
| Article 31 (Notice of Appropriation of National Tax Refunds, etc.) |
|
Where the head of a tax office appropriates the national tax refunds(including additional payments on national tax refunds) to another national taxes, additional dues, or disposition fee for arrears pursuant to Article 51 (2) of the Act, he/she shall notify the taxpayer in writing thereof.
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 32 (Occurrence Date of Refund of National Taxes) |
|
"Occurrence date of refund of national taxes prescribed by Presidential Decree" in Article 51 (3) of the Act means any date listed below: <Amended by Presidential Decree No. 24366, Feb. 15, 2013>
| 1. |
National tax refund due to erroneous or double payment, or correction or cancellation of a return or assessment that forms the basis of the relevant payment: The date of the relevant payment (where tax is paid for interim tax prepayment or by tax withholding pursuant to tax-related Acts, the expiration date of statutory due date of return of the relevant tax item): Provided, That if the national tax refund is paid in two or more installments, it shall be the date of last payment, but if the national tax refund exceeds the amount of last payment, it shall be the due date of each national tax refund computed retroactively in the order of due dates until it reaches such due amount; |
| 2. |
National tax refund by reduction of or exemption from national tax paid lawfully: The date of determination of such reduction or exemption; |
| 3. |
Refund by the amendment of a tax-related Act after lawful payment: The enforcement date of the tax-related Act; |
| 5. |
Refund of any amount of tax, which is paid by a withholding agent through a year-end tax settlement or tax withholding, upon request for correction under Article 45-2 (4) : The expiration date of payment of tax payable by year-end tax settlement, or payment of withholding taxes. |
[This Article Newly Inserted by Presidential Decree No. 22572, Dec. 30, 2010]
law view
| Article 33 (Payment of National Tax Refunds, etc.) |
|
| (1) |
The head of a tax office shall appropriate national tax refunds (including additional payments on refunds of national tax) pursuant to Article 51 of the Act. If any fund remains, he/she shall request the Bank of Korea to pay it to the taxpayer out of the appropriate revenue for the relevant year. |
| (2) |
The Bank of Korea shall, upon receiving the notification under paragraph (1), without delay take the steps necessary for the refund. |
| (3) |
Any person who intends to make a claim under the latter part of Article 51 (1) of the Act shall file an application for refund prescribed by Ordinance of the Ministry of Strategy and Finance with the head of the competent tax office. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 33-2 (Adjustment between Tax Revenue Accounts under Control of Head of Tax Office) |
|
| (1) |
When the Commissioner of the National Tax Service or the director of a regional tax office recognizes that the tax revenue under the control of the head of the competent tax office is or may be insufficient to pay refunds of national taxes, upon the request of the head of tax office concerned, he/she may issue an order to transfer the amount required from the account of the tax revenue of the head of another tax office. In such cases, the transfer order shall be issued by the order of transfer of revenue and the details of that order shall also be notified to the head of tax office that requested such transfer. |
| (2) |
The head of a tax office, in receipt of the order under paragraph (1), shall prepare a written request for transfer of revenue detailing that the relevant amount shall be transferred from its revenue account to the revenue account under the head of the other tax office and make a claim to the Bank of Korea. |
| (3) |
In receipt of the request under paragraph (2), the Bank of Korea shall transfer the funds without delay and notify the head of the competent tax office. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 34 (Payment of National Tax Refunds through Account Transfer) |
|
| (1) |
The head of a tax office may pay national tax refund, by means of account transfer, a taxpayers who has opened an account with a financial institution, etc. or postal service office and reported that account to the head of the tax office. |
| (2) |
The head of a tax office shall, where intending to pay the national tax refunds under paragraph (1), forward the request for payment of the national tax refund by means of account transfer (hereinafter referred to as the "request for payment by means of account transfer") to the Bank of Korea or the postal service office. |
| (3) |
The Bank of Korea or the postal service office shall, upon receiving the request for payment by means of account transfer, pay the amount necessary for the refund by transferring it to the account of tax payer, and notify the head of the relevant tax office of details thereof: Provided, That if the payment is impossible due to the unknown account, etc., it shall notify the head of a tax office thereof no later than the day following the date of receiving the request for payment by means of account transfer. |
| (4) |
The head of a tax office shall, upon receiving the notification under the proviso to paragraph (3), verify without delay the account number, etc. of tax payer, and again forward the request for payment by means of account transfer to the Bank of Korea or the postal service office: Provided, That the head of the relevant tax office may, where the account number, etc. of tax payer is unknown until 30 days elapse from the date of receiving the notification under the proviso to paragraph (3), pay the national tax refunds by means of cash payment under Article 35. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 34-2 Deleted. <by Presidential Decree No. 17036, Dec. 29, 2000> |
|
law view
| Article 35 (Cash Payment of National Tax Refunds) |
|
| (1) |
With respect to the taxpayer for whom the payment of national tax refunds may not be made by means of account transfer under Article 34, the head of a tax office may pay it by means of cash payment. |
| (2) |
The head of a tax office shall, where he/she pays national tax refunds under paragraph (1), forward the request for cash payment of national tax refunds (hereinafter referred to as "request for cash payment") to the postal service office. |
| (3) |
The postal service office shall, upon receiving the request for cash payment, pay the national tax refunds to the tax payer under Article 37, and notify the head of the relevant tax office of its details. |
| (4) |
The head of tax office may, while the tax payer requests the payment by means of account transfer when the procedures for paying the national tax refunds by means of cash payment are in progress, have the national tax refunds paid by means of account transfer under Article 34. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 36 (Refund Notice to Taxpayer) |
|
The head of a tax office shall, where he/she has requested the Bank of Korea or the postal service office to pay the national tax refunds under Articles 34 and 35, forward to the taxpayer the notice of national tax refund, specifying the relevant amount, reasons, method of receipt, place of payment, date of payment request and other necessary matters (hereinafter referred to as "notice of national tax refunds").
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 37 (Procedures for Cash Payment of National Tax Refunds) |
|
| (1) |
The postal service office shall, where the notice of national tax refunds is presented by a taxpayer bound to be paid by means of cash payment under Article 35, without delay compare it with the request for cash payment and verify, and then pay it according to the relevant contents: Provided, That this shall not apply to cases where one year has elapsed since the date of request for payment which is indicated on the notice of national tax refund. |
| (2) |
The postal service office shall, when it pays the national tax refunds under paragraph (1), have the tax payer present his/her resident registration certificate or other identification cards, and verify whether the relevant taxpayer is a lawful title holder. |
| (3) |
In cases under paragraph (2), the resident registration number of the recipient shall be entered on the margin of the notice of national tax refund, and have him/her sign thereon. |
| (4) |
For cases falling under the proviso to paragraph (1), when the taxpayer intends to receive the national tax refunds, he/she shall apply to the head of the competent tax office in writing with documents stating the following matters, along with the notice of national tax refunds. In such cases, the head of a tax office shall pay the refund by taking the refund procedures set forth in this Chapter: |
| 1. |
The year and amount of the national taxes, additional dues or disposition fees for arrears that are intended to be refunded; |
| 2. |
The reason for failing to receive it until one year has elapsed after receiving the notice of national tax refund. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 38 (Provision, etc. of Refund Funds to Postal Service Office) |
|
The head of a tax office shall forward the request for payment by means of account transfer or the request for cash payment to the postal service office, via the Bank of Korea. In such cases, the Bank of Korea shall provide the amount necessary for the refund so as to have the postal service office be able to pay the national tax refunds to the taxpayer.
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 39 (Settlement of Unpaid Funds by Postal Service Office) |
|
If any funds are left unpaid within one year from the date of requesting payment by the head of a tax office from among the amount of refund under Article 35, the postal service office shall cancel the relevant payment, and pay it to the revenue of the fiscal year whereto the date of cancellation belongs.
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Articles 40 and 41 Deleted. <by Presidential Decree No. 17036, Dec. 29, 2000> |
|
law view
| Article 42 Deleted. <by Presidential Decree No. 93152, Feb. 2, 2012> |
|
law view
| Article 43 (Statement of Account of Amount of National Tax Refunds) |
|
The head of a tax office shall submit, to the Chairman of the Board of Audit and Inspection, the statement of account on amount of national tax refunds, along with attesting documents.
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 43-2 (Refund of Property Paid in Kind) |
|
| (1) |
Where property paid in kind is refunded in accordance with the main sentence of Article 51-2 (1) of the Act, it shall be refunded by the head of the competent tax office according to the order of refund requested by a taxpayer, or in the absence of such request, according to the following methods: |
| (2) |
"Cases prescribed by Presidential Decree, such as where the property paid is already sold or being used for other purpose" in the proviso to Article 51-2 (1) of the Act means any of the following cases: |
| 1. |
Where it is difficult to refund the property paid in kind by division due to its nature; |
| 2. |
Where the property paid in kind is on hire or being used for other administrative purpose; |
| 3. |
Cases determined by the Commissioner of the National Tax Service, such as where it is deemed difficult to refund the property paid in kind due to the establishment of a plan for its use. |
| (3) |
In making refund under paragraph (1), the expenses disbursed by the State for the maintenance or management of the property paid in kind shall be borne by the State: Provided, That where the State has made a capital outlay under Article 31 (2) of the Enforcement Decree of the Corporate Tax Act with respect to the property paid in kind, the expenses therefor shall be borne by the taxpayer concerned. |
| (4) |
In making refunds under paragraph (1), the yields (referring to legal and natural yields) generated after the receipt of the property paid in kind shall revert to the National Treasury, not to the taxpayer. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 43-3 (Additional Refund of National Taxes) |
|
| (1) |
"Reckoning day of additional refund of national taxes prescribed by Presidential Decree" in Article 52 of the Act means the day following the date according to the following classifications: |
| 1. |
National tax refund due to erroneous or double payment, or cancellation or correction of a return or assessment that forms the basis of the relevant payment: The payment date of national taxes: Provided, That if the national taxes are paid in two or more installments, it shall be the date of last payment, but if the national tax refund exceeds the amount of last payment, it shall be the due date of each national tax computed retroactively in the order of due dates until it reaches such due amount. The amount of tax paid for interim tax prepayment or by tax withholding pursuant to tax-related Acts shall be deemed to have been paid on the expiration date of statutory due date of return of the relevant tax item; |
| 2. |
National tax refund by reduction of or exemption from national tax paid lawfully: The date of determination of such reduction or exemption; |
| 3. |
National tax refund by the amendment of a tax-related Act after lawful payment: The enforcement date of the tax-related Act; |
| 4. |
Refund due to filing of refundable tax or correction of the amount of refundable tax due to erroneous filing under the Income Tax Act, the Corporate Tax Act, the Value-Added Tax Act, the Individual Consumption Tax Act, the Liquor Tax Act or the Traffic, Energy and Environment Tax Act: The date after lapse of thirty days from the date of such filing (where the date of such filing is prior to the statutory due date for return, the relevant statutory due date for return): Provided, That where the refund is made upon determination because the amount of refundable tax is not filed, such date shall be the date after lapse of thirty days from the date of relevant determination; |
| 5. |
Refund of any amount of tax, which is paid by a withholding agent through a year-end tax settlement or tax withholding, upon request for correction under Article 45-2 (4) of the Act to the withholding agent or the person liable to pay withholding tax: The date after lapse of thirty days from the due date of payment of tax payable by year-end tax settlement, or payment of withholding taxes. |
| (2) |
"Interest rate prescribed by Presidential Decree" in Article 52 of the Act means the interest rate determined by Ordinance of the Ministry of Strategy and Finance, by considering the average interest rate of one-year time deposit of commercial banks. |
[This Article Newly Inserted by Presidential Decree No. 93152, Feb. 2, 2012]
law view
| Article 43-4 (Transfer of National Tax Refund) |
|
| (1) |
A taxpayer who intends to transfer the rights to the national tax refund under Article 53 of the Act shall request for such transfer to the head of the competent tax office with a document stating the following matters before the head of the tax office issues the notice of national tax refund: |
| 1. |
Address and name of transferor; |
| 2. |
Address and name of transferee; |
| 3. |
Details of the rights to be transferred. |
| (2) |
Upon request under paragraph (1), where there are other national taxes, additional dues or disposition fees for arrears to be paid by a transferor, or where there are other national taxes, additional dues or disposition fees for arrears to be paid by a transferee, the head of the competent tax office shall appropriate such other national taxes, etc. in the refund and shall immediately comply with the request for transfer with respect to the amount remaining after he/she appropriates them. <Amended by Presidential Decree No. 24366, Feb. 15, 2013> |
[This Article Newly Inserted by Presidential Decree No. 93152, Feb. 2, 2012]
CHAPTER VI EXAMINATION AND ADJUDGMENT
SECTION 1 Common Provisions
law view
| Article 44 Deleted. <by Presidential Decree No. 22038, Feb. 18, 2010> |
|
law view
| Article 44-2 (Dispositions Exempted from Objection) |
|
Cases of dispositions which are to be or to have been examined, determined or managed by the Commissioner of the National Tax Service shall means any of the following subparagraphs:
| 1. |
Disposition according to the decision and investigation of tax base by the Commissioner of the National Tax Service; |
| 2. |
Disposition following a corrective order according to the audit results by the National Tax Service; |
| 3. |
Disposition according to the result of tax investigation by the National Tax Service; |
| 4. |
Disposition, other than those stated in subparagraphs 1 through 3, following an special order by the Commissioner of the National Tax Service; |
| 5. |
Disposition required to be peformed by the Commissioner of the National Tax Service according to tax-related Acts. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 45 (Suspension of Execution of Disposition) |
|
The suspension of the execution of disposition under the proviso to Article 57 of the Act shall be limited to where the applicant for objection, claimant of examination, or claimant of adjudgment has suffered from a grave disaster, and the Government determines that it will take a substantial period to investigate.
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 46 (Application for Inspection of Related Documents) |
|
| (1) |
A person who intends to inspect or copy the details of documents related to an application for objection, request for examination, or request for adjudgment pursuant to Article 58 of the Act may make an oral request to a ruling agency. |
| (2) |
The ruling agency, in receipt of the request stated in paragraph (1), shall grant the inspection or copy of the documents or verify whether the certified or abridged transcript is identical to the original documents. |
| (3) |
When the ruling agency in receipt of the request stated in paragraph (1) recognizes the need, it may request the signature of the applicant of the inspection or copy. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 47 (Statement of Opinion) |
|
| (1) |
A person who intends to state his/her opinion under Article 58 of the Act shall file an application with the relevant ruling agency with a document stating the name, address or domicile of the person to make the statement and a summary of the details of the statement. |
| (2) |
Except in any of the following cases, the ruling agency in receipt of the application under paragraph (1) shall determine the date and place of attendance, and time deemed necessary to make a statement, and notify the applicant three days before the opening date (if an objection is filed, the date of its decision) of the National Tax Examination Committee, the Council of Tax Adjudicators, or the Joint Session of Tax Adjudicators, thereby providing an opportunity for statement: |
| 1. |
When the matters of the application for objection, request for examination, request for adjudgment, are minor or when the application or request is made after the expiration of the period; |
| 2. |
When the matters of the application for objection, request for examination, request for adjudgment, are pertaining to the legal interpretation of Acts and subordinate statutes, and it is determined that the statement of opinion of the applicant is not necessary. |
| (3) |
In cases falling under paragraph (2), when it is determined that the statement of opinion is not necessary, the ruling agency shall notify the applicant of such purport by stating detailed reasons therefor. <Amended by Presidential Decree No. 24366, Feb. 15, 2013> |
| (4) |
The statement of opinion under Article 58 of the Act shall be simple and, when necessary, evidence and other materials may be attached thereto. |
| (5) |
The statement of opinion under paragraph (4) may be substituted with a submission of documents recording the opinion to be stated. |
| (6) |
A notice under paragraph (2) or (3) shall be given in writing or by such simplified means of notification as telephone, mobile text messaging, facsimile, or e-mail, etc. stated in the relevant request for examination or request for adjudgment. <Newly Inserted by Presidential Decree No. 24366, Feb. 15, 2013> |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 48 (Notice of Disposition by Commissioner of National Tax Service, etc.) |
|
When the head of a tax office makes a disposition, pursuant to Article 44-2 or by a request for correction under the Board of Audit and Inspection Act, he/she shall describe the purport thereof additionally on the notice of relevant disposition.
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 49 (Relief for Mistake in Notification of Method of Protest) |
|
| (1) |
In notifying the method of protest, etc. pursuant to Articles 60 of the Act and Article 48 of this Decree, if the notice of protesting method designates the wrong administrative agency to receive protest, when the designated administrative agency receives the application or request, it shall be considered that the lawful administrative agency has received the concerned application for an objection, request for examination or request for adjudgment. |
| (2) |
In cases under paragraph (1), the administrative agency that received the application or request due to incorrect notification, shall transfer it to the correct administrative agency without delay and notify the concerned applicant or requester of such fact. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 50 (Written Request for Examination) |
|
| (1) |
Request for examination shall, via the head of the competent tax office, be made by a written request for examination stating the following matters. In such cases, if any related documentary evidence or article of evidence exists, it shall be attached to the written request for examination: |
| 1. |
The address or domicile, and name of the requester; |
| 2. |
The date when the disposition became known (if the notice of disposition was received, the date of the receipt); |
| 3. |
The matters notified or the details of the disposition; |
| 4. |
The reason for protest. |
| (2) |
When the written request for examination has been submitted to the head of a tax office, other than the head of the tax office under Article 62 (1) of the Act, or the director of a regional tax office or the Commissioner of the National Tax Service, the relevant request for examination shall be sent to the head of the competent tax office without delay and shall notify the relevant requester of such fact. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 51 (Request for Examination via Director of Regional Tax Office) |
|
Article 44-2 shall apply mutatis mutandis
to the scope of matters that was or should have been investigated, decided or settled by the director of a regional tax office pursuant to the proviso to Article 62 (3) of the Act. In such cases, the "Commissioner of the National Tax Service" in Article 44-2 shall be deemed the "director of a regional tax office."
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 52 (Request for Supplementation or Correction) |
|
| 1. |
The matters to be corrected or supplemented; |
| 2. |
The reason for request of correction or supplementation; |
| 3. |
The period for correction or supplementation; |
| 4. |
Other necessary matters. |
| (2) |
When the ruling agency makes corrections or supplementation ex officio pursuant to the proviso to Article 63 (1) of the Act, it shall notify the relevant applicant for objection, claimant of examination, or claimant of adjudgment in writing of this fact. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 53 (National Tax Examination Committee) |
|
| (1) |
Matters to be deliberated upon by a National Tax Examination Committee under Article 66-2 of the Act shall be classified as follows: |
| 1. |
A National Tax Examination Committee established in a tax office or regional tax office: Objections raised under Article 66 of the Act and requests for pre-taxation review under the main sentence of Article 81-15 (1) of the Act other than each subparagraph; |
| 2. |
A National Tax Examination Committee established in the National Tax Service: Requests for examination under Article 64 of the Act and requests for pre-taxation review under the proviso to Article 81-15 (1) of the Act other than each subparagraph. |
| (2) |
National Tax Examination Committees shall be comprised of members under the following classification, including one chairperson: |
| 1. |
A National Tax Examination Committee established in a tax office: 15 members or less; |
| 2. |
A National Tax Examination Committee established in a regional tax office: 22 members or less; |
| 3. |
A National Tax Examination Committee established in the National Tax Service: 31 members or less. |
| (3) |
Persons under each of the following subparagraphs shall be the chairperson of the respective National Tax Examination Committee: |
| 1. |
A National Tax Examination Committee established in a tax office: the head of the tax office; |
| 2. |
A National Tax Examination Committee established in a regional tax office: The director of the regional tax office; |
| 3. |
A National Tax Examination Committee established in the National Tax Service: The Deputy Commissioner of the National Tax Service. |
| (4) |
Persons under each of the following subparagraphs shall be the members of the respective National Tax Examination Committee: |
| 1. |
A National Tax Examination Committee established in a tax office: Four persons or less appointed by the chairperson from among public officials under his/her control and ten persons or less commissioned by the chairperson from among persons of abundant knowledge and experience in the field of law or accounting; |
| 2. |
A National Tax Examination Committee established in a regional tax office: Six persons or less appointed by the chairperson from among public officials under his/her control and 15 persons or less commissioned by the chairperson from among persons of abundant knowledge and experience in the field of law or accounting; |
| 3. |
A National Tax Examination Committee established in the National Tax Service: Ten persons or less appointed by the Commissioner of the National Tax Service from among public officials under his/her control and 20 persons or less commissioned by the Commissioner of the National Tax Service from among persons of abundant knowledge and experience in the field of law or accounting. |
| (5) |
The chairperson shall represent the National Tax Examination Committee and exercise overall control over its affairs. |
| (6) |
Where the chairperson of a National Tax Examination Committee is unable to perform his/her duties due to unavoidable reasons, a member designated in advance by the chairperson of the National Tax Examination Committee (in cases of the National Tax Examination Committee established in the National Tax Service, referring to the Commissioner of the National Tax Service) from among members under subparagraph of paragraph (4) shall act for the chairperson. |
| (7) |
The term of office of the members commissioned by the chairperson of a National Tax Examination Committee (in cases of the National Tax Examination Committee established in the National Tax Service, referring to the Commissioner of the National Tax Service) from among members under paragraph (4) (hereinafter referred to as "private sector members") shall be two years. |
| (8) |
The chairperson of a National Tax Examination Committee (in cases of the National Tax Examination Committee established in the National Tax Service, referring to the Commissioner of the National Tax Service) may, if he/she deems that a private sector member is incapable of performing his/her duties, dismiss such member even during the term of office. |
| (9) |
When deliberation under paragraph (1) is necessary, the chairperson of a National Tax Examination Committee shall set a date and call a meeting of the National Tax Examination Committee and preside over the meeting. |
| (10) |
The meetings of a National Tax Examination Committee shall be formed with the chairperson and persons designated by the chairperson for each meeting pursuant to the following classification, and the majority of such persons shall be private sector members: |
| 1. |
A National Tax Examination Committee established in a tax office: Six persons; |
| 2. |
A National Tax Examination Committee established in a regional tax office: Eight persons; |
| 3. |
A National Tax Examination Committee established in the National Tax Service: Ten persons. |
| (11) |
The chairperson of National Tax Examination Committee shall, where a date is set under paragraph (9), issue a notice to the members designated under paragraph (10) and the relevant claimant for the examination or the applicant at least seven days before the set date. |
| (12) |
The meetings of the National Tax Examination Committee shall open with the attendance of the majority of the members, and adopt resolutions by the affirmative vote of the majority of members present. |
| (13) |
"Where a request for examination, etc. has been filed after the period of request elapsed or any grounds prescribed by Presidential Decree occur" in the proviso to Article 64 (1) of the Act means cases falling under any of the following subparagraphs: |
| 1. |
Where the details of a request for examination are insignificant matters prescribed by Ordinance of the Ministry of Strategy and Finance; |
| 2. |
Where a request for examination is made after expiration of the period for request for examination. |
| (14) |
The chairperson shall submit, to the Commissioner of the National Tax Service, a report on the matters resolved by the National Tax Examination Committee. |
| (15) |
One secretary shall be appointed by the chairperson of a National Tax Examination Committee, among public officials under his/her control, to handle administrative affairs. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 53-2 (Correction of Decision) |
|
When the Commissioner of the National Tax Service corrects a decision under Article 65-2 of the Act, he/she shall, without delay, notify the claimant thereof with a correction report.
[This Article Wholly Amended by Presidential Decree No. 24366, Feb. 15, 2013]
law view
| Article 54 (Application for Objection) |
|
| (1) |
Article 50 shall apply mutatis mutandis to the application for objection. |
| (2) |
Article 44-2 shall apply mutatis mutandis to the scope of matters to has been or should have been investigated, decided or settled by the director of a regional tax office under Article 66 (2) of the Act. In such cases, the "Commissioner of the National Tax Service" in Article 44-2 shall be deemed the "director of a regional tax office." |
law view
| Article 54-2 Deleted. <by Presidential Decree No. 21316, Feb. 6, 2009> |
|
law view
| Article 55 (Request for Adjudgment) |
|
| (1) |
Article 50 shall apply mutatis mutandis to a request for adjudgment. |
| (2) |
When a request for adjudgment is directly submitted to the Director of the Tax Tribunal without undergoing the head of a tax office, the said director shall send a copy of the relevant request for adjudgment to the head of the competent tax office, and notify the applicant of its purport. |
| (3) |
The head of the tax office in receipt of a copy of the request for adjudgment under paragraph (2) shall, pursuant to Article 69 (3) and (4) of the Act, submit a reply note, etc. to the Director of the Tax Tribunal. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 55-2 (Qualifications of Tax Judges) |
|
| 1. |
A national public official or local public official of Grade IV or higher or a public official in general service belonging to the Senior Civil Service with service experience for not less than three years in duties related to taxes, or a national public official or local public official of Grade V or higher with service experience for not less than five years; |
| 2. |
A judge, prosecutor, or military judicial officer with service experience for not less than five years; |
| 3. |
An attorney-at-law, a certified public accountant, a licensed tax accountant, a licensed customs agent, or a certified public appraiser with service experience for not less than six years; |
| 4. |
A person holding a position of assistant professor or higher rank in the field of law, accounting, trade, finance, or real estate appraisal in a publicly certified university. |
| (2) |
No more than two standing tax judges and non-standing tax judges, shall fall under any of the following subparagraphs, respectively: |
| 1. |
A person who is appointed to the post of tax judge by meeting the career qualifications under paragraph (1) 1, including a period of service in affairs concerning customs duties or local taxes; |
| 2. |
A person who is appointed as tax judge based on service experience for not less than six years as a licensed customs agent or certified public appraiser. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 55-3 (Qualifications of Investigators) |
|
An investigator under Article 67 (7) of the Act shall be public officials of Grade III or IV, public officials in general service belonging to the Senior Civil Service, or public officials in contractual service equivalent thereto, having any of the following qualifications:
| 1. |
A person with service experience of not less than two years in national tax (including customs duties) or local tax affairs; |
| 2. |
A person who is qualified as an attorney-at-law, certified public accountant, licensed tax accountant, or licensed customs agent. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 55-4 (Appointment and Commission of Tax Judge) |
|
| (1) |
The Prime Minister may, when recommending the director or standing tax judges pursuant to Article 67 (3) of the Act, consider the opinions of the Minister of Strategy and Finance and the Minister of Security and Public Administration. <Amended by Presidential Decree No. 24441, Mar. 23, 2013> |
| (2) |
Non-standing tax judges required for performing adjudgment under Article 67 (3) of the Act shall be commissioned by the Prime Minister upon request of the director within budgetary limits. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 56 (Request for Submission of Plea Materials) |
|
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 57 (Notice of Designation of Tax Judges) |
|
When the Director of the Tax Tribunal designates tax judges in charge pursuant to Article 72 (1) of the Act or changes any tax judge in charge, he/she shall give written notice to the relevant tax judge and the claimant of such fact without delay: Provided
, That this shall not apply where some of the tax judges in charge originally designated and notified are excluded from the Council of Tax Judges. <Amended by Presidential Decree No. 24366, Feb. 15, 2013>
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 58 (Council of Tax Judges) |
|
One secretary shall be appointed by the Director of the Tax Tribunal from among investigators to handle the relevant administrative affairs of the Council of Tax Judges.
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 59 Deleted. <by Presidential Decree No. 16622, Dec. 28, 1999> |
|
law view
| Article 60 (Request for Challenge of Tax Judge in Charge) |
|
A request for challenge of a tax judge in charge under Article 74 (1) of the Act shall be made in writing stating the following matters, within seven days from the receipt of the notice of designation or change of the tax judge in charge set forth in Article 57:
| 1. |
Name of the tax adjudicator in charge being challenged; |
| 2. |
The reason for challenge; |
| 3. |
The date of receipt of the notice of designation or change of the tax adjudicator in charge. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 61 (Application for Questioning and Inspection) |
|
Application for inspection and questioning under Article 76 (1) of the Act, shall be made within 14 days from the date of receipt of the notice of designation of the tax judge in charge under Article 57, and by a document stating the following items:
| 2. |
Grounds for the request; |
| 3. |
Other necessary matters. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 62 (Small Sum Adjudgment) |
|
"Small amount short of that prescribed by Presidential Decree or minor matters" in the proviso to Article 78 (1) of the Act means those falling under any of the following subparagraphs:
| 1. |
Requests for tax appeals, the amount of which is less than 30 million won (ten million won in cases of local taxes), falling under any of the following items: |
| (a) |
Matters requested therein do not pertain to the interpretation of Acts and subordinate statutes; |
| (b) |
Matters requested therein pertain to the interpretation of Acts and subordinate statutes and, for a similar request, the Council of Tax Judges has already rendered a decision by resolution; |
| 2. |
A request for adjudgment pertaining to matters other than determination of the tax base and the amount of tax and, for a similar request, the Council of Tax Judges has already rendered a decision by resolution. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 62-2 (Joint Session of Tax Judges) |
|
| (1) |
"Grounds determined by Presidential Decree" in Article 78 (2) of the Act means cases falling under any of the following subparagraphs: |
| 1. |
Where the Director of the Tax Tribunal deems it necessary to examine and decide at the Joint Session of Tax Judges in order to maintain consistency in decisions between the Councils of Tax Judges; |
| 2. |
Where the Director of the Tax Tribunal deems it necessary to examine and decide at the Joint Session of Tax Judges, as he/she presumes that the decision on the relevant case of a request for adjudgment may have a serious effect on the national tax administration; |
| 3. |
Other cases where the Director of the Tax Tribunal deems it necessary to examine and decide at the Joint Session of Tax Judges. |
| (2) |
The chief tax judge shall, when an examination of a case of request for adjudgment is completed at the Council of Tax Judges, notify without delay the Director of the Tax Tribunal of the relevant examination contents so as to cause him/her to determine whether the relevant case of request for adjudgment is one which has to go through an examination by the Joint Session of Tax Adjudicators pursuant to Article 78 (2) of the Act. |
| (3) |
The Director of the Tax Tribunal may seek opinions from the chief tax judge when determining as to whether the case at issue needs to go through an examination by the Joint Session of Tax Adjudicators pursuant to paragraph (2). <Newly Inserted by Presidential Decree No. 24366, Feb. 15, 2013> |
| (4) |
Article 58 shall apply mutatis mutandis to the Joint Session of Tax Adjudicators. In such cases, the "Council of Tax Judges" shall be deemed "Joint Session of Tax Judges." <Amended by Presidential Decree No. 24366, Feb. 15, 2013> |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 63 (Delivery of Decision Papers) |
|
The delivery of a decision paper on adjudgment to the applicant shall, except for cases where the applicant or agent thereof directly receives it at the Tax Tribunal, be made in any manner determined by Ordinance of the Ministry of Strategy and Finance.
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
SECTION 4 Rights Of Taxpayers
law view
| Article 63-2 (Prevention from Double Investigations) |
|
| 1. |
Where a general investigation is undertaken against a person suspected of disturbing the economic order through speculative investment in real estate, cornering and hoarding, undertaking transactions without authentic documentation, etc., leading to evasion of taxes; |
| 2. |
Where a reinvestigation for the handling of all kinds of assessment data, or a confirmation investigation for determination of the national tax refund is undertaken; |
| 3. |
Deleted. <by Presidential Decree No. 24366, Feb. 15, 2013> |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 63-3 Deleted. <by Presidential Decree No. 24366, Feb. 15, 2013> |
|
law view
| Article 63-4 (Standards for Tax Investigation of Taxpayers Not Subjected to Tax Investigation for Long Time) |
|
A tax investigation under Article 81-6 (1) 2 of the Act (referring to a tax investigation under Article 81-2 (2) 1 of the Act: hereafter the same shall apply in this Chapter) shall be conducted according to the standards set by the Commissioner of the National Tax Service in consideration of the records of tax payment, tax information, etc. of the relevant taxpayer. <Amended by Presidential Decree No. 24573, Jun. 11, 2013>
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 63-5 (Exemption of Honest Small Business Enterpriser from Tax Investigation) |
|
| (1) |
"Enterpriser, the amount of revenue of which is not more than that prescribed by Presidential Decree by category of business" in Article 81-6 (4) 1 of the Act means a person falling under either of the following subparagraphs: |
| 2. |
Juristic person: A juristic person whose revenue amount to be stated in the return of tax base and amount of corporate tax in accordance with Article 60 of the Corporate Tax Act (or the revenue amount converted on a yearly basis if the taxable period is less than one year) is not more than 100 million won. |
| (2) |
"Enterpriser the entry, etc. in whose account book meets the requirements prescribed by Presidential Decree" in Article 81-6 (4) 2 of the Act means a business enterpriser who meets all the following requirements: <Amended by Presidential Decree No. 24366, Feb. 15, 2013> |
| 1. |
The account books shall be kept and maintained by the double-entry bookkeeping method so that all the details of transactions can be understood objectively; |
| 5. |
The revenue amount, etc. shall meet the guidelines for return as prescribed and publicly notified by the Commissioner of the National Tax Service, taking into consideration the increase rate of the average amount of revenue by business type, etc.; |
| 6. |
The person shall not have any record of having been punished on account of a tax crime during the latest three years as of the end of the statutory due date for return and payment for the relevant taxable period; |
| 7. |
The person shall not have any record of default on national taxes as of the end of the statutory due date for return and payment for the relevant taxable period. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 63-6 (Advance Notification of Tax Investigation) |
|
Where an advance notice relating to a tax investigation is given to a taxpayer or a tax manager pursuant to Article 81-7 (1) of the Act, it shall be made, in writing stating the following matters:
| 1. |
Name, and address or domicile of the taxpayer or the tax manager; |
| 2. |
Period of investigation; |
| 3. |
Cause for investigation, and the taxation items subject to the investigation; |
| 4. |
Other necessary matters. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 63-7 (Application for Postponement of Tax Investigation) |
|
| 1. |
When, due to a fire or a natural disaster, business is faced with extreme difficulty; |
| 2. |
When it is deemed that, due to sickness or a long-term business trip, etc. of the taxpayer or the tax manager, a tax investigation is difficult; |
| 3. |
When books and records, and/or documentary evidence is seized or provisionally held by a competent administrative agency; |
| 4. |
When a ground corresponding to subparagraphs 1 through 3 exists. |
| (2) |
A person who intends to postpone tax investigation pursuant to the provisions of Article 81-7 (2) of the Act, shall submit a document stating the following matters to the head of the relevant administrative agency: |
| 1. |
Name, and domicile or temporary domicile of the person who intends to postpone a tax investigation; |
| 2. |
The intended period of postponement of the tax investigation; |
| 3. |
Ground for desiring a postponement of the tax investigation; |
| 4. |
Other necessary matters. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 63-8 (Reasons for Extension of Period of Tax Investigation) |
|
"Reason prescribed by Presidential Decree" in Article 81-8 (1) 5 of the Act means any of the following cases: <Amended by Presidential Decree No. 93152, Feb. 2, 2012>
| 2. |
Where an official for taxpayer advocate service or an official in charge under Article 81-16 (2) of the Act (hereinafter referred to as the "official for taxpayer advocate service, etc.") deems it necessary to confirm additional facts in connection with the suspicion of tax evasion; |
| 3. |
Where persons subject to tax investigation apply for an extension of the period of tax investigation in order to explain the suspicion of tax evasion, etc., which is recognized by the official for taxpayer advocate service, etc. |
[This Article Newly Inserted by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 63-9 (Exception to Restriction on Period of Tax Investigation) |
|
"Cases prescribed by Presidential Decree, such as where it is necessary to conduct investigation to track tax invoices" in the proviso to Article 81-8 (3) of the Act means any of the following cases: <Amended by Presidential Decree No. 93152, Feb. 2, 2012>
| 1. |
Where any investigation needs to be conducted on contents of actual transactions because a taxpayer is suspected of false transaction, such as transactions without authentic documentation or disguised or fictitious transactions; |
| 3. |
Where any investigation is conducted with respect to the tax evasion by means of fictitious title, preparation of double books, false-name bank account, omission of cash transactions, etc.; |
| 4. |
Where any investigation is conducted with respect to the suspicion of tax evasion through the speculative transactions of real estate by means of preparation of false contract, unregistered transfer, etc.; |
| 5. |
Where any investigation is concurrently conducted with respect to inheritance tax, gift tax, changes of stocks, offense case and related persons in the relationship of investment or transaction. |
[This Article Newly Inserted by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 63-10 (Suspension of Tax Investigation) |
|
"Grounds prescribed by Presidential Decree, such as delay in the submission of data by a taxpayer" in Article 81-8 (4) of the Act means any of the following cases: <Amended by Presidential Decree No. 93152, Feb. 2, 2012; Presidential Decree No. 24366, Feb. 15, 2013>
| 1. |
Where a taxpayer applies for the suspension of tax investigation due to grounds falling under that for applying for postponement of tax investigation under Article 81-7 (2) of the Act; |
| 2. |
Where it is necessary to collect or submit foreign data, or to consult with other foreign tax-levying authorities in accordance with the commencement of a mutual agreement procedure; |
| 3. |
Where it is difficult to conduct an investigation in an ordinary manner because a taxpayer falls under any of the following: |
| (a) |
Where the whereabout of the taxpayer is unknown; |
| (b) |
Where the taxpayer leaves the Republic of Korea; |
| (c) |
Where the taxpayer conceals books, documents, etc. or delays or refuses the submission thereof; |
| (d) |
Where a labor dispute occurs; |
| (e) |
Where any event similar to the above occurs. |
| 4. |
Deleted; <by Presidential Decree No. 24366, Feb. 15, 2013> |
| 5. |
Where the official for taxpayer advocate service, etc. requests for temporary suspension of tax investigation under Article 63-15 (2) 4 of the Act (including the cases delegated as provided in Article 63-15 (3)). |
[This Article Newly Inserted by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 63-11 (Extending Scope of Tax Investigation) |
|
"Cases prescribed by Presidential Decree, such as where it is confirmed that specific suspicion of tax evasion exists for several taxable periods or is related to other items of tax" in Article 81-9 (1) of the Act means any of the following cases: <Amended by Presidential Decree No. 93152, Feb. 2, 2012>
| 1. |
Where it is necessary to conduct an investigation with respect to the tax item or type for other taxable periods because specific suspicion of tax evasion exists in other taxable period, tax item or type. |
| 3. |
Where an investigation on other taxable period is needed because any suspicion of tax evasion of specific items or errors in application of tax-related Acts are related to the other taxable period; |
| 4. |
Other cases prescribed by Ordinance of the Ministry of Strategy and Finance as necessary to extend the scope of tax investigation due to specific suspicion of tax evasion. |
[This Article Newly Inserted by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 63-12 (Exception from Principles of Integrated Investigation) |
|
"Cases prescribed by Presidential Decree, such as where it is necessary to investigate specific items of tax only" in Article 81-11 of the Act means any of the following subparagraphs:
| 1. |
Where it is necessary to conduct investigation only on the specific tax items taking into consideration nature of tax items, types of return by a taxpayer, business scale, suspicion of tax evasion, etc.; |
| 2. |
Where it is necessary to conduct an urgent investigation in order to secure tax claims, etc. or it is necessary to conduct specific tax items limited to specific business place, specific items, or specific transactions because of the relevance of suspicion; |
| 3. |
Others prescribed by Ordinance of the Ministry of Strategy and Finance as necessary to conduct an investigation on specific tax items, taking into consideration efficiency of tax investigation, convenience of taxpayers, etc. |
[This Article Newly Inserted by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 63-13 (Notification of Results of Tax Investigation) |
|
"Cases prescribed by Presidential Decree, such as the closing of a business" in the proviso to Article 81-12 of the Act means cases falling under any of the following subparagraphs:
| 1. |
When the business has closed down; |
| 2. |
When the tax manager has not been designated, and an address or domicile is not set up within the territory of Korea. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 63-14 (Scope of and Request Procedures for Pre-Taxation Review) |
|
| (1) |
"Matters prescribed by Presidential Decree, such as cases where the authentic interpretation of the Commissioner of the National Tax Service is to be changed or a new interpretation is required in regard to Acts and subordinate statutes" in the proviso to Article 81-15 (1) of the Act, other than each subparagraph, means those falling under any of the following subparagraphs: |
| 1. |
Matters for which the authentic interpretation of the Commissioner of the National Tax Service is to be changed or a new interpretation is required with respect to Acts and subordinate statutes; |
| 2. |
Matters for which a new interpretation is required with respect to the instruction, regulation, public notice, etc. of the Commissioner of the National Tax Service; |
| 3. |
Matters related to the advance notice of taxation given by the head of a tax office or the director of a regional tax office as a result of the duties inspection (excluding corrective measures taken on the spot) by the Commissioner of the National Tax Service on the tax office or the regional tax office; |
| 4. |
Matters, not falling under subparagraphs 1 through 3, for which the amount of request for pre-taxation review is not less than one billion won. |
| (2) |
"Advance notice of taxation prescribed by Presidential Decree" in Article 81-15 (1) 2 of the Act means any of the following subparagraphs: <Amended by Presidential Decree No. 24573, Jun. 11, 2013> |
| 1. |
The advance notice of taxation given by the head of a tax office or the director of a regional tax office as a result of the duties inspection (including the corrective measures taken on the spot) by the director of the regional tax office or the Commissioner of the National Tax Service on the tax office or the regional tax office; |
| 2. |
The advance notice of taxation given by the head of a tax office or the director of a regional tax office as a result of the investigation of tax data and the on-site investigation, of such other person than the taxpayer as confirmed by the tax investigation; |
| 3. |
The advance notice of taxation of the amount of tax that is not less than three million won. |
| (4) |
The head of a tax office, the director of a regional tax office, or the Commissioner of the National Tax Service in receipt of the written request for pre-taxation review under Article 81-12 (1) of the Act shall reserve a decision on the tax base and amount of tax or a corrected decision thereon until the decision is made pursuant to paragraph (3) of the same Article: Provided, That the same shall not apply to cases falling under any subparagraph of Article 81-15 (2) of the Act or where a request is made under paragraph (7) of the same Article. |
| (5) |
Any person who has received a notification falling under any subparagraph of Article 81-15 (1) of the Act shall, when filing a request for pre-taxation review, submit a written request for pre-taxation review in which the following matters are entered to the head of the tax office or the director of the regional tax office (in cases falling under the proviso to the same paragraph, referring to the Commissioner of the National Tax Service) to whom the relevant notification has been made. In such cases, if any evidence document or material exists, such document or material shall be attached thereto: |
| 1. |
Name and address or domicile of the requester; |
| 2. |
Date on which an applicant has received the result of a tax investigation or a notice referred to in any subparagraph of paragraph (2); |
| 3. |
Claimed amount of tax; |
| 4. |
Details of and reasons for the claim. |
| (6) |
Where a written request for pre-taxation review has been submitted to the head of a tax office or the director of a regional tax office or the Commissioner of the National Tax Service, other than the chief of the tax office or the director of the regional tax office to whom a notice falling under any subparagraph of Article 81-15 (1) of the Act had been given, the relevant written request for pre-taxation review shall be delivered to the head of the competent tax office, the director of the competent regional tax office, or the Commissioner of the National Tax Service without delay, and the relevant claimant shall be notified to that effect. |
| (7) |
Matters necessary for a notification of decision on the request for pre-taxation review, other than those prescribed in paragraphs (1) through (6), shall be determined by Ordinance of the Ministry of Strategy and Finance. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 63-15 (Qualifications, Duties, etc. of Official for Taxpayer Advocate Service and Officials in Charge) |
|
| (1) |
An official for taxpayer advocate service under Article 81-16 of the Act means a person who has expertise and experience in tax, law, and accounting and meets the criteria prescribed by the Commissioner of the National Tax Service, taking into account educational background, career, etc. |
| (2) |
Duties and authorities of an official for taxpayer advocate service shall be as follows: |
| 1. |
Matters on the protection of taxpayers'' rights, such as the resolution of civil petition for grievance related to tax; |
| 2. |
Matters on the improvement of system of and procedure for tax payment service; |
| 3. |
Request for the correction of unlawful or unjust disposition (excluding the notice of tax payment under tax-related Acts); |
| 4. |
Temporary suspension and suspension of unlawful or unjust tax investigation; |
| 5. |
Where it is likely that any unlawful or unjust disposition takes place, temporary suspension and suspension of the procedure of relevant disposition; |
| 6. |
Direction and supervision on officials in tax offices and regional tax offices with respect to the affairs of protecting taxpayers'' rights (referring to the officials in charge under Article 81-16 (2) of the Act; hereinafter in this Article referred to as "official in charge"); |
| 7. |
Other matters determined by the Commissioner of the National Tax Service with respect to the protection of taxpayers'' rights. |
| (3) |
The official for taxpayer advocate service may delegate part of his/her duties and authorities to officials in charge in order to efficiently perform the affairs under paragraph (2). |
| (4) |
Officials in charge shall be persons meeting the criteria prescribed by the Commissioner of the National Tax Service from among public officials under the National Tax Service, taking into account their position, career, etc. |
| (5) |
Duties and authorities of officials in charge shall be as follows: |
| 1. |
Matters on the protection of taxpayers'' rights, such as resolution of civil petition for grievance related to tax; |
| 2. |
Affairs delegated under paragraph (3); |
| 3. |
Other matters prescribed by the Commissioner of the National Tax Service with respect to the protection of taxpayers'' rights. |
[This Article Newly Inserted by Presidential Decree No. 22038, Feb. 18, 2010]
CHAPTER VII SUPPLEMENTARY PROVISIONS
law view
| Article 64 (Reporting of Designation of Tax Manager) |
|
| (1) |
A person who intends to report the designation of tax manager, pursuant to the former part of Article 82 (3) of the Act, shall submit, to the head of the competent tax office, a document stating the following matters: |
| 1. |
Name, and address or domicile of the taxpayer; |
| 2. |
Name, and address or domicile of the tax manager; |
| 3. |
Reasons for the designation of tax manager. |
| (2) |
A person who intends to report the change of tax manager, pursuant to the latter part of Article 82 (3) of the Act, shall submit, to the head of a tax office, a document stating the following matters: |
| 1. |
Matters enumerated in paragraph (1) 1 and 2; |
| 2. |
Name, and address or domicile of the tax manager, after the change; |
| 3. |
Reasons for such change. |
| (3) |
When the head of the competent tax office has designated the manager of property or business of a taxpayer as a tax manager pursuant to Article 82 (4) of the Act, he/she shall notify the relevant taxpayer and tax manager of such fact without delay. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 64-2 (Scope of Duties of Tax Manager) |
|
A tax manager may perform the following duties on behalf of a taxpayer:
| 1. |
Making reports, applications, or requests, or preparation and submission of other documents prescribed by this Act and tax-related Acts; |
| 2. |
Receipt of documents issued by the head of a tax office, etc.; |
| 3. |
Payment of national taxes, etc. or receipt of national tax refunds. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 65 (Measures for Changing Tax Manager) |
|
| (1) |
When the head of a tax office deems that a tax manager is unfit, he/she may, by prescribing deadline, request the taxpayer to change the tax manager. |
| (2) |
When the taxpayer who receives a request under paragraph (1) fails to file a report of change of tax manger within the prescribed deadline, it shall be deemed that no tax manager has been established. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 65-2 (Subsidies for Tax Guidance) |
|
| (1) |
An organization which intends to receive subsidies for tax guidance under Article 84 (3) of the Act (hereinafter referred to as "subsidies") shall submit an application for subsidies with the following details stated therein to the Commissioner of the National Tax Service, by January 31 of the year for which such subsidies are sought: |
| 1. |
Title and address of the applicant organization, and the name of its representative; |
| 2. |
Details of the tax guidance business; |
| 3. |
Expenditure required in such tax guidance and amount of subsidies requested; |
| 4. |
Period of such tax guidance; |
| 5. |
A measure, if the subsidies granted falls short of the required expenditure. |
| (2) |
Where an organization submits an application for subsidies pursuant to paragraph (1), the Commissioner of the National Tax Service shall make a decision on whether to pay the requested subsidies by the end of February of the year concerned, by taking into account the appropriateness, feasibility, and effect of the business. |
| (3) |
In making a decision on whether to pay the requested subsidies pursuant to paragraph (2), the Commissioner of the National Tax Service may attach conditions which it deems necessary in attaining the purposes for payment of the subsidies. |
| (4) |
When the Commissioner of the National Tax Service makes a decision on whether to pay the requested subsidies, pursuant to paragraph (2), or attaches conditions to granting of the subsidies, pursuant paragraph (3), he/she shall, without delay, notify the applicant for subsidies. |
| (5) |
An organization which has received subsidies shall submit to the Commissioner of the National Tax Service a report on the results of the tax guidance business, by January 20 of the year following the year in which subsidies were granted. |
| (6) |
When an organization uses the subsidies for other purposes or is in violation of the payment conditions on the subsidies, the Commissioner of the National Tax Service shall partly or wholly revoke the decision for the payment of the subsidies or order the return of the subsidies already paid. |
| (7) |
In addition to matters prescribed in paragraphs (1) through (6), other matters necessary for the application for subsidies, and decision, payment, refund, etc. of subsidies, shall be prescribed by Ordinance of the Ministry of Strategy and Finance. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 65-3 (Minimum Limit of Amount to be Notified) |
|
"That prescribed by Presidential Decree" in Article 83 of the Act means 10,000 won. <Amended by Presidential Decree No. 93152, Feb. 2, 2012>
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 65-4 (Payment of Bounty) |
|
| (1) |
An amount obtained by multiplying the following rate of payment by the amount of tax evaded or the amount of tax illegally refunded or deducted (referring to an amount equivalent to 15/100 of the amount obtained by multiplying the tax rate of value-added tax by the supply price, in cases of a violation of the duty to issue a tax invoice under Article 10 (1) through (4) of the Punishment of Tax Evaders Act; hereafter referred to as "amount of tax evaded, etc." in this Article) may be paid to anyone falling under Article 84-2 (1) 1 of the Act as a bounty: Provided, That the portion that exceeds one billion won shall not be paid: <Amended by Presidential Decree No. 93152, Feb. 2, 2012; Presidential Decree No. 24366, Feb. 15, 2013; Presidential Decree No. 24573, Jun. 11, 2013> |
| (2) |
Where a margin of the amount of tax accrues on the grounds falling under each of the following subparagraphs, such margin of the amount of tax shall not be included in the amount of tax evaded, etc.: |
| 1. |
Where the margin of the amount of tax accrues on the grounds of the difference between the tax accounting and the corporate accounting; |
| 3. |
Where the margin of the amount of tax accrues on the grounds of a mistake in the reversion year of income and transaction, etc. |
| (3) |
An amount obtained by multiplying the following rate of payment by the amount collected by means of a report on the concealed property (hereafter referred to as "collected amount" in this Article) may be paid to anyone falling under Article 84-2 (1) 2 of the Act as a bounty: Provided, That the portion that exceeds one billion won shall not be paid: <Amended by Presidential Decree No. 24366, Feb. 15, 2013; Presidential Decree No. 24573, Jun. 11, 2013> |
| (4) |
The following amount may be paid as a bounty to a person who falls under Article 84-2 (1) 3 or 4 of the Act in accordance with an amount accrued by refusing to settle by a credit card or to issue cash receipt or an amount accrued by issuing a credit card or cash receipt differently from the actual facts (in cases of issuing differently from the actual facts, referring to the difference with an amount to be issued; hereinafter referred to as "refused amount" in this paragraph): of the amount to be paid as a bounty, an amount less than one thousand won shall be deemed non-existent and the amount of bounty which the same person is eligible to be paid shall be up to two million won on a yearly basis. |
| (5) |
"Amount prescribed by Presidential Decree" in the proviso to Article 84-2 (1) of the Act means the collected amount or 20 million won in cases of the amount of fine due to failure to perform the obligation to report on overseas financial account (hereinafter referred to as "amount of fine"). <Amended by Presidential Decree No. 23878, Jun. 26, 2012; Presidential Decree No. 93152, Feb. 2, 2012> |
| (6) |
"Those prescribed by Presidential Decree" in the proviso to Article 84-2 (1) 3 of the Act other than each subparagraph means debit cards and prepaid cards pursuant to the Specialized Credit Financial Business Act. |
| (8) |
"Those prescribed by Presidential Decree" in Article 84-2 (1) 3 (b) of the Act means cases where a credit card merchant issues a person, to whom certain goods or services are supplied, a credit card sales slip stating the price of the goods or service more disadvantageous to such person than the price for a transaction by cash (excluding cases where a cash receipt is issued) merely on the ground that it is a transaction by credit card. |
| (9) |
Revoking an issued cash receipt against the wishes of the recipient, to whom certain goods or services have been supplied, after issuing it, shall be deemed refusing to issue a cash receipt under Article 84-2 (1) 4 (a) of the Act. |
| (10) |
"Those as prescribed by Presidential Decree" in Article 84-2 (1) 4 (b) of the Act means where a cash receipt merchant issues a cash receipt stating the price of the goods or services differently from the actual price merely on the ground of the issuance of the cash receipt. |
| (11) |
"Materials prescribed by Presidential Decree" in Article 84-2 (2) 1 (c) of the Act means materials falling under any of the following subparagraphs: <Amended by Presidential Decree No. 93152, Feb. 2, 2012> |
| 1. |
Materials concerning tax evasion or accounting fraud involved in illegal tax refund or deduction; |
| 2. |
Materials concerning the speculative transactions of real estate, including land and housing, which are involved in tax evasion; |
| 3. |
Materials concerning the smuggling and trafficking drugs involved in tax evasion and detrimental to public safety; |
| 4. |
Materials that are reasonably viewed as critical material in light of the circumstances of methods, details and scales, etc., under which taxes are evaded and taxes are illegally refunded or deducted. |
| (12) |
"Property prescribed by Presidential Decree" in Article 84-2 (3) 3 of the Act means real estate located in Korea and registered in the name of the defaulter. |
| (13) |
A report under Article 84-2 (1) 3 of the Act shall be made to the head of the competent tax office, the director of the competent regional tax office, or the Commissioner of the National Tax Service within one month from the day on which an act set forth under any item of the said subparagraph is committed and a report under Article 84-2 (1) 4 of the Act shall be made to the head of the competent tax office, the director of the competent regional tax office, or the Commissioner of the National Tax Service within five years from the day on which an act set forth under any item of the said subparagraph is committed. <Amended by Presidential Decree No. 93152, Feb. 2, 2012> |
| (14) |
A bounty in the amount of one million won may be rewarded to a person who falls under Article 84-2 (1) 5 of the Act for each report made: Provided, That no bounty shall be rewarded where it is accepted that any of the following persons who runs a business by using another person's name has no intention to evade taxes or compulsory execution: <Amended by Presidential Decree No. 93152, Feb. 2, 2012; Presidential Decree No. 24366, Feb. 15, 2013> |
| 1. |
Where he/she uses the name of his/her spouse, lineal ascendant, or lineal descendant; |
| (15) |
An amount obtained by multiplying the following rate of payment by the amount of fine for negligence or the amount of fine (in the case of punishment of imprisonment, the amount calculated by applying mutatis mutandis the standards for the imposition of fines for negligence set out in Article 51 (3) 3 of the Enforcement Decree of the Adjustment of International Taxes Act) may be paid to anyone falling under Article 84-2 (1) 6 of the Act as a bounty: Provided, That the portion that exceeds one billion won shall not be paid: <Amended by Presidential Decree No. 93152, Feb. 2, 2012; Presidential Decree No. 24366, Feb. 15, 2013> |
| (16) |
Any person falling under Article 84-2 (1) 7 of the Act may be paid a bounty of 500,000 won for each reporting of a case whose amount of tax evaded, etc. for the relevant financial assets is not less than 10 million won: Provided, That the sum of the bounties payable to the same person shall not exceed 50 million won per annum. <Newly Inserted by Presidential Decree No. 24366, Feb. 15, 2013> |
| (18) |
The Commissioner of the National Tax Service shall pay a bounty within two months from the last day of the month in which any of the following dates falls: <Amended by Presidential Decree No. 93152, Feb. 2, 2012; Presidential Decree No. 24366, Feb. 15, 2013; Presidential Decree No. 24573, Jun. 11, 2013> |
| 2. |
A bounty under Article 84-2 (1) 2 of the Act: The date on which the amount corresponding to arrears of the delinquent taxpayer who conceals property is collected in cash; |
| (b) |
In the case of a punishment of imprisonment or fine, the date on which the relevant sentence becomes final and conclusive by a court decision; |
| (19) |
Where a bounty is paid to a person falling under any subparagraph of Article 84-2 (1) of the Act and if double reporting on the same issue is made, the bounty shall be paid to the person who makes the first report. <Newly Inserted by Presidential Decree No. 24366, Feb. 15, 2013> |
| (20) |
Necessary matters concerning the detailed methods, etc. to pay bounties shall be determined by the Commissioner of the National Tax Service. <Newly Inserted by Presidential Decree No. 93152, Feb. 2, 2012; Presidential Decree No. 24366, Feb. 15, 2013> |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 65-5 (Cooperation, etc. in Submission of Tax Data) |
|
| (1) |
Where a person who is required to submit tax data, pursuant to Article 85 (1) of the Act, and a person who is required to report data or statistics related to taxes, pursuant to paragraph (2) of the same Article, are operating an electronic computing system, the Commissioner of the National Tax Service may, for the purposes of efficiently executing the administration of national taxes, request the sending of the data concerned through national tax information and communications networks or the submission of the data concerned through electronic record medium, including diskettes and magnetic tapes. |
| (2) |
A person who receives the request of paragraph (1) shall, unless any justifiable reasons exist, comply therewith. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 65-6 |
|
[Previous Article 65-6 was relocated to Article 63-6]<Dec. 31, 1996>
law view
| Article 65-7 (Keeping and Preservation of Books, etc.) |
|
| 1. |
Either save data or keep records pertaining to the development and operation of electronic computing systems, such as the procedure and method, etc. for modifying, supplementing or erasing such saved data, in connection with the production and use of the information storage device; |
| 2. |
Either have the data which is saved in an information storage device, in such a way as to be easily verifiable, or have devices and procedures prepared to print such data, and store the data in such a way as to make possible, when necessary, the copying of such data to other information storage devices; |
| 3. |
Information storage devices shall cover transaction details and modified matters and be preserved in such a form that the search and use of such transaction details is possible, so as to enable the determination of the tax base and the amount of tax. |
| (2) |
The preservation system of electronic records prescribed under paragraph (1) and other necessary matters shall be determined by the Commissioner of the National Tax Service. |
| 1. |
Documents, the original copy of which must be preserved in accordance with other Acts and subordinate statutes, including the Enforcement Decree of the Commercial Act; |
| 2. |
Contracts with signatures and seals affixed with regard to the acquisition or transfer of an asset which needs registration or entry of alterations; |
| 3. |
Documents submitted or received and copies of written judgement with respect to litigations: Provided, That documents available for re-issuance shall be excluded herefrom; |
| 4. |
Documents submitted or received with respect to authorization or permission and certificates of authorization or permission: Provided, That documents available for re-issuance shall be excluded herefrom. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 65-8 (Delivery of Certificate of Receipt of Documents) |
|
| (1) |
"Documents prescribed by Presidential Decree" in the main sentence of Article 85-4 (1) of the Act means any of the following documents: |
| 1. |
Application for objection applications, written requests for reviews, and written requests for adjudgment; |
| 2. |
Documents with deadlines for submission thereof prescribed by tax-related Acts; |
| 3. |
Other documents designated by the Commissioner of the National Tax Service as necessary for the protection of taxpayers' rights and interests. |
| (2) |
"Cases prescribed by Presidential Decree, such as the return by postal service" in the proviso to Article 85-4 (1) of the Act means any of the following cases: |
| 1. |
When a taxpayer submits a tax base report, etc. by postal service or fax; |
| 2. |
When a taxpayer places a tax base report, etc. directly into the designated report box without going through a tax official. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 66 (Publication of Large Case and Habitual Delinquent Taxpayer, etc. List) |
|
| (1) |
"Ground prescribed by Presidential Decree" in the proviso to Article 85-5 (1) of the Act other than each subparagraph means any ground classified below: <Amended by Presidential Decree No. 24366, Feb. 15, 2013> |
| (a) |
Where the relevant taxpayer has paid 30/100 or more of the taxes in arrears; |
| (b) |
Where the relevant taxpayer is in the stay period that defers the recovery of the amount of taxes in arrears according to a decision to authorize the rehabilitation program under Article 243 of the Debtor Rehabilitation and Bankruptcy Act, or the amount of taxes in arrears is being paid according to the payment schedule specified in the rehabilitation program; |
| (c) |
Where the National Tax Information Disclosure Deliberative Committee established under Article 85-5 (2) of the Act (hereafter referred to as the "Committee" in this Article) recognizes that such publication brings no practical benefit or is not proper in consideration of the property status, relevance of minority, and other circumstances of the relevant taxpayer; |
| 2. |
Publication of the list of unfaithful donation receiving organizations and criminal tax evaders under Article 85-5 (1) 2 and 3 of the Act: Where the Committee deems that such publication brings no practical benefit or is not proper; |
| 3. |
Publication of the list of persons who have breached the duty to report on overseas financial accounts under Article 85-5 (1) 4 of the Act: Where the Committee decides that the relevant person's breach of duty has a justifiable cause. |
| (2) |
The Vice Commissioner of the National Tax Service shall be the chairperson of the Committee and members of the Committee shall be the following persons: |
| 1. |
Four public officials who are appointed by the Commissioner of the National Tax Service, among public officials in general service belonging to the Senior Civil Service of the National Tax Service; |
| 2. |
Six persons who are commissioned by the Commissioner of the National Tax Service, among persons of profound learning and experience in law or accounting. |
| (3) |
The term of office for the members of the Committee, who are commissioned under paragraph (2) 2, shall be two years. |
| (4) |
Committee meetings shall opened with the attendance of the majority of all incumbent members on the register roll, including the chairperson, and resolve with the affirmative vote of the majority of those present. |
| (5) |
In addition to the matters in paragraphs (2) through (4), necessary matters concerning the composition and operation of the Committee shall be prescribed by the Commissioner of the National Tax Service. |
| (6) |
"Organizations that unfaithfully receive donations prescribed by Presidential Decree" in Article 85-5 (1) 2 of the Act means organizations falling under any of the following subparagraphs from among those which have received donations: <Amended by Presidential Decree No. 93152, Feb. 2, 2012> |
| 1. |
An organization whose aggregate amount of taxes additionally charged is not less than ten million won due to its failure to perform the obligations under the Inheritance Tax and Gift Tax Act within the last two years as of December 31 of the immediately preceding year to the year to which the date of publication of the list belongs; |
| 3. |
An organization which has delivered donation receipts issued differently from the actual amount of donations and identity of a donator (hereinafter referred to as "false receipt" in this Article) on at least five occasions during the last three years on the basis of the date of publication of the list, on the aggregate of the amount issued is not less than 50 million won. |
| (7) |
In publishing the list of unconscientious donation receiving organizations, matters to be published shall be the names and representatives of the organizations, the number of occasions of being charged national taxes or the amounts thereof, the number of occasions of delivering false receipts or the amount thereof, etc. |
| (8) |
Where taxpayers subject to the publication of their list are notified that they are subject to the publication of their list pursuant to Article 85-5 (3) of the Act, the taxpayers shall be urged to pay their taxes in arrears and they shall, if they fall under the grounds of excluding them from the publication of their list, be urged to submit explanatory material. |
| (9) |
If the delinquent taxpayer list is published, matters to be published shall be the names, trade names (including the corporate names), ages, occupations, domiciles, items of taxes in arrears, payment dates, and the summary of taxes in arrears, etc., and if a delinquent taxpayer is a corporation, the name of its representative shall also be published. |
| (10) |
In publishing the list of tax evaders under Article 85-5 (1) 3 of the Act, matters to be published shall be the names, trade names (including the corporate names), ages, occupations, addresses, items of taxation and amounts of tax evaded, etc., summary of judgements, sentences, etc. of the relevant tax evaders. In such cases, where the offense of a tax evader falls under the main sentence of Article 18 of the Punishment of Tax Evaders Act, the name, address, representative of the relevant juristic person or the name, trade name and address of the relevant individual shall also be published. <Newly Inserted by Presidential Decree No. 93152, Feb. 2, 2012> |
| (11) |
In publishing the list of persons who have breached the duty to report on overseas financial accounts under Article 85-5 (1) 4 of the Act, matters to be published shall be the names, corporate names, ages, occupations, addresses, and amounts of tax evaded, etc. of the relevant breachers (in cases of a juristic person, including representative of the relevant juristic person). <Newly Inserted by Presidential Decree No. 24366, Feb. 15, 2013> |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
law view
| Article 67 (Publication of Statistical Data) |
|
| (1) |
The National Tax Statistics Deliberation Committee established within the National Tax Service pursuant to Article 85-6 (2) of the Act shall be comprised of nine committee members as prescribed in the following subparagraphs: |
| 1. |
Four persons appointed by the Commissioner of the National Tax Service from among public officials in general service under his/her control, who belong to the Senior Civil Service, or nominated by the Minister of Strategy and Finance and the Commissioner of the National Statistical Office from among public officials in general service under their control, who belong to the Senior Civil Service; |
| 2. |
Five persons recommended by the Commissioner of the National Tax Service from among persons of abundant knowledge and experience in the fields of law, statistics, etc. (hereinafter referred to as "outside committee members" in this Article). |
| (2) |
The term of office of outside committee members shall be two years. |
| (3) |
The chairperson of the National Tax Statistics Deliberation Committee shall be selected by the Commissioner of the National Tax Service from among outside committee members. |
| (4) |
The chairperson of the National Tax Statistics Deliberation Committee shall, when he/she deems that deliberation by the National Tax Statistics Deliberation Committee is required, such as deliberation on statistical data to be included in the statistical yearbook of national taxes as referred to in Article 85-6 (1) of the Act (hereinafter referred to as "statistical data"), call a meeting, which shall open with the attendance of the majority of members and adopt resolutions by the affirmative vote of the majority of members present. |
| (5) |
Allowances may be paid to outside committee members present at meetings of the National Tax Statistics Deliberation Committee within budgetary limits. |
| (6) |
Where the Commissioner of the National Tax Service has received a request of a relevant standing committee of the National Assembly for the provision of statistical data pursuant to Article 85-6 (3) of the Act, he/she shall, if the deadline of the submission is not specified, provide such data within ten days from the date of receipt of the request: Provided, That where it is difficult to prepare and provide statistical data within the specified period of time, he/she may extend the period through consultation with a relevant standing committee. |
| (7) |
The Commissioner of the National Tax Service shall, if the statistical data requested to be provided by a relevant standing committee pursuant to paragraph (6) are not kept or managed, or able to be produced, issue a notice to the relevant standing committee of the fact, attaching the grounds thereto. |
| (8) |
The Commissioner of the National Tax Service shall, where he/she has provided statistical data to a relevant standing committee pursuant to paragraph (6), deliver the copy thereof to the Minister of Strategy and Finance within seven days. |
[This Article Wholly Amended by Presidential Decree No. 22038, Feb. 18, 2010]
ADDENDA
| (2) |
(Relations to other Acts and Subordinate Statutes) Where the former provisions of the Enforcement Decree of the National Tax Collection Act have been cited in other Acts and subordinate statutes, and if, among this Decree, any Article and/or clause which falls under such provisions exists, then such citation shall be deemed to have been of the Article and/or clause concerned of this Decree, in place of such provisions. |
ADDENDUM <Presidential Decree No. 8352, Dec. 31, 1976>
This Decree shall enter into force on January 1, 1977.
ADDENDUM <Presidential Decree No. 8650, Aug. 20, 1977>
ADDENDUM <Presidential Decree No. 8749, Nov. 21, 1977>
This Decree shall enter into force on the date of its promulgation.
ADDENDUM <Presidential Decree No. 9228, Dec. 30, 1978>
This Decree shall enter into force on the date of its promulgation.
ADDENDUM <Presidential Decree No. 9693, Dec. 31, 1979>
This Decree shall enter into force on January 1, 1980.
ADDENDUM <Presidential Decree No. 10118, Dec. 31, 1980>
This Decree shall enter into force on January 1, 1981.
ADDENDUM <Presidential Decree No. 10696, Dec. 31, 1981>
This Decree shall enter into force on January 1, 1982.
ADDENDA <Presidential Decree No. 11577, Dec. 31, 1984>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 1985.
Article 2 (Applicability Pertaining to Seizure Notifications with Respect to Creditors over Whom National Taxes Takes Priority)
The amended provisions of Article 18 (3) shall be applied from the part of the national taxes of which time limit for payment arrives for the first time, after the enforcement date of this Decree.
Article 3 (Applicability Pertaining to Payment Procedures for Refund of National Taxes Not Requiring Submissions of Certificates of Personal Seal Impressions)
The amended provisions of the proviso of Article 40 (2) shall be applicable to from the part of the national taxes refunded for the first time through the Bank of Korea (local agents of the national treasury included) or a postal service organization after this Decree enters into force.
Article 4 Omitted.
ADDENDA <Presidential Decree No. 12882, Dec. 30, 1989>
| (1) |
(Enforcement Date) This Decree shall enter into force on January 1, 1990. |
ADDENDA <Presidential Decree No. 13192, Dec. 31, 1990>
| (1) |
(Enforcement Date) This Decree shall enter into force on January 1, 1991. |
| (2) |
(Applicability Pertaining to Payment Procedures for Refund of National Taxes Not Requiring Submissions of Certificates of Personal Seal Impressions) The amended provisions of the proviso of Article 40 (2) shall be applicable from the part of the national taxes refunded for the first time through the Bank of Korea or a postal service organization, after this Decree enters into force. |
| (3) |
(Application Examples Pertaining to Minimum Level of Amount Notified) The amended provisions of Article 65-3 shall be applicable from the part of the national taxes notified for the first time after this Decree enters into force. |
ADDENDA <Presidential Decree No. 13539, Dec. 31, 1991>
| (1) |
(Enforcement Date) This Decree shall enter into force on January 1, 1992. |
| (2) |
(Application Examples Pertaining to Small Claims Adjudgment) The amended provisions of subparagraph 1 of Article 62 shall be applicable from the first decision made on a request for adjudgment, after this Decree enters into force. |
ADDENDUM <Presidential Decree No. 13895, May 27, 1993>
This Decree shall enter into force on the date of its promulgation.
ADDENDA <Presidential Decree No. 14076, Dec. 31, 1993>
| (1) |
(Enforcement Date) This Decree shall enter into force on January 1, 1994. |
| (2) |
(Application Examples Pertaining to Organization Regarded as Juristic Person) With respect to an association, foundation, or other organization registered with the competent authority, prior to the enforcement of this Decree which, is newly regarded as a juristic person, pursuant to the amended provisions of subparagraph 1 of Article 8, in respect of income or conduct etc. of such a juristic person, occurring after the enforcement date of this Decree, such an organization, being regarded as a juristic person from the date on which this Decree enters into force, the Acts and subordinate statutes pertaining to national taxes shall be applicable. |
ADDENDA <Presidential Decree No. 14473, Dec. 31, 1994>
| (1) |
(Enforcement Date) This Decree shall enter into force on January 1, 1995. |
| (2) |
(Application Examples Pertaining to Causes Arising Later) The provisions of Article 25-2 shall be applicable from the first part of the national taxes for ex post factor causes after this Decree enters into force. |
ADDENDA <Presidential Decree No. 14860, Dec. 30, 1995>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 1996. (Proviso Omitted.)
Articles 2 through 17 Omitted.
ADDENDA <Presidential Decree No. 14870, Dec. 30, 1995>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 1996. (Proviso Omitted.)
Articles 2 and 3 Omitted.
ADDENDA <Presidential Decree No. 14988, Apr. 27, 1996>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 Omitted.
ADDENDA <Presidential Decree No. 15014, Jun. 4, 1996>
| (1) |
(Enforcement Date) This Decree shall enter into force on the date of its promulgation. |
| (2) |
(Applicability to Small Claims Adjudgment) The amended provisions of subparagraph 1 of Article 62 shall be applicable from the first decision made on a request for adjudgment, after this Decree enters into force. |
ADDENDA <Presidential Decree No. 15189, Dec. 31, 1996>
| (1) |
(Enforcement Date) This Decree shall enter into force on January 1, 1997: Provided, That the amended provisions of Article 65-8 shall enter into force on July 1, 1997. |
| (2) |
(Application Examples Pertaining to Service by Publication) The amended provisions of Article 7-2 shall be applicable from the first document served after this Decree enters into force. |
| (3) |
(Application Examples Pertaining to Scope of Interested Parties Who May File Protests) The amended provisions of Article 44 shall be applicable from the part of the national taxes for which an objection application, a written request for review, or a written request for adjudgment is filed for the first time, after this Decree enters into force. |
ADDENDA <Presidential Decree No. 15968, Dec. 31, 1998>
| (1) |
(Enforcement Date) This Decree shall enter into force on January 1, 1999. |
| (2) |
(Application Examples concerning Minimum Level of Amount Notified) The amended provisions of Article 65-3 shall apply to the initial national taxes notified after this Decree enters into force. |
ADDENDA <Presidential Decree No. 16622, Dec. 28, 1999>
| (1) |
(Enforcement Date) This Decree shall enter into force on January 1, 2000: Provided, That the amended provisions of Article 1-2 shall enter into force on July 1, 2000, and those of Articles 2 and 4 (2) on the date of its promulgation. |
| (2) |
(Examples of General Application to Cases of Request for Adjudgment) |
The amended provisions of Articles 55 (2) and (3), 61, 62-2, and 63 shall be applicable from the case of request for adjudgment raised first after the enforcement of this Decree.
| (3) |
(Transitional Measures concerning Qualifications of National Tax Judges and Investigators) With respect to national tax judges or investigators who are in active service or commissioned at the time of enforcement of this Decree, the previous provisions shall prevail during their service in the relevant positions, notwithstanding the amended provisions of Articles 55-2 and 55-3. |
ADDENDUM <Presidential Decree No. 17036, Dec. 29, 2000>
This Decree shall enter into force on the date of its promulgation: Provided
, That the amendments to Articles 30-2, 32, 33 and 34 through 43 shall enter into force on April 1, 2001.
ADDENDA <Presidential Decree No. 17047, Dec. 29, 2000>
Article 1 (Enforcement Date)
This Decree shall enter into force on September 1, 2001.
Article 2 Omitted.
ADDENDA <Presidential Decree No. 17830, Dec. 30, 2002>
| (1) |
(Enforcement Date) This Decree shall enter into force on the date of its promulgation. |
| (2) |
(Application Examples Pertaining to Application for Extension of Time Limit) The amended provisions of Article 3 shall apply to the application for extension of time limit which is made on or after the enforcement date of this Decree. |
| (3) |
(Application Examples Pertaining to Method of Appraising Security for Tax Payment) The amended provisions of Article 13 shall apply with respect to the security for tax payment which is offered on or after the enforcement date of this Decree. |
| (4) |
(Application Examples Pertaining to Refund of Property Paid in Kind) The amended provisions of Article 43-2 shall apply with respect to the application for payment in kind which is made on or after the enforcement date of this Decree. |
| (5) |
(Application Examples Pertaining to Request for Judgment on Propriety before Tax Levying) The amended provisions of Article 63-8 (1) and (2) shall apply with respect to the first notice which is given by the chief of a tax office or the director of a regional tax office on or after the enforcement date of this Decree. |
ADDENDA <Presidential Decree No. 18172, Dec. 30, 2003>
| (1) |
(Enforcement Date) This Decree shall enter into force on the date of its promulgation. |
| (2) |
(Application Example concerning Revocation of Extension of Payment Time Limit) The amended provisions of Article 4-2 shall apply, starting with the portion, the payment time limit of which is extended in accordance with Article 6 of the Act, after the enforcement of this Decree. |
| (3) |
(Application Example concerning Scope of Delivery by General Mail) The amended provisions of Article 5-2 shall apply, starting with the portion that is delivered first after the enforcement of this Decree. |
| (4) |
(Application Example concerning Additional Days of National Tax Imposition Exclusion Period) The amended provisions of Article 12-3 (2) 3 shall apply, starting with the portion, for which the grounds of not fulfilling obligations, etc. accrue after the enforcement of this Decree. |
| (5) |
(Application Example concerning Minimum Notice Amount) The amended provisions of Article 65-3 shall apply, starting with the portion that is put on notice after the enforcement of this Decree. |
ADDENDUM <Presidential Decree No. 18312, Mar. 17, 2004>
This Decree shall enter into force on the date of its promulgation.
ADDENDUM <Presidential Decree No. 18385, May 10, 2004>
This Decree shall enter into force on the date of its promulgation.
ADDENDUM <Presidential Decree No. 18849, May 31, 2005>
This Decree shall enter into force on the date of its promulgation.
ADDENDA <Presidential Decree No. 19461, Apr. 28, 2006>
| (1) |
(Enforcement Date) This Decree shall enter into force on the date of its promulgation: Provided, That the amended provisions of Articles 542 (1) 2 and (2) 2, and 63-9 (3) 1, (4) 2, and (5) 2 shall enter into force on June 1, 2006. |
| (2) |
(Application Example concerning Expansion of Scope of Judgment on Propriety before Tax Levying) The amended provisions of Article 63-8 (2) 3 shall also apply to anyone who receives the advance notice of taxation before this Decree enters into force. |
ADDENDA <Presidential Decree No. 19513, Jun. 12, 2006>
Article 1 (Enforcement Date)
This Decree shall enter into force on July 1, 2006.
Articles 2 through 4 Omitted.
ADDENDA <Presidential Decree No. 19893, Feb. 28, 2007>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation: Provided
, That the amended provisions of subparagraph 1 (limited to the provisions relevant to gross real estate tax), 2-2, and 3 of Article 10-2, the former part of Article 12-3 (1) 1, and Article 12-3 (1) 2 shall enter into force on January 1, 2008, while the amended provisions of Article 53 (1), (2), (9), and (10), Article 54-2 (1) through (4) and (6), Article 63-10 (3) through (5) and (8) through (10) and (12), Article 65-4 (4), (6) through (10) and (14) shall enter into force on July 1, 2007.
Article 2 (Application Example concerning Approval on Extension of Time Limit)
Article 4 as amended shall be enforceable to the applications filed for extension of time limit on or after the enforcement date of this Decree.
Article 3 (Application Example concerning Determination of Tax Liability)
Subparagraphs 1, 2-2, and 3 of Article 10-2 as amended shall be enforceable to the cases for which tax liability is incurred on or after the enforcement date of this Decree.
Article 4 (Application Example concerning Initial Date of Reckoning Exclusion Period for National Taxes)
Article 12-3 (1) as amended shall be enforceable to the cases for which tax liability is incurred on or after the enforcement date of this Decree.
Article 5 (Application Example concerning Commencement Date of Extinctive Prescription of Right to Collect National Tax)
Article 12-4 (2) as amended shall be enforceable to the cases for which tax liability is incurred on or after the enforcement date of this Decree.
Article 6 (Application Example concerning Application for Abatement of or Exemption from Additional Tax, etc.)
Article 28 (1) and (3) as amended shall be enforceable to the applications filed for abatement, exemption, etc. on or after the enforcement date of this Decree.
Article 7 (Application Example concerning Exemption of Honest Small Business Proprietors from Tax Investigation)
Article 63-5 as amended shall be enforceable to the cases periodically selected for tax investigation pursuant to Article 81-6 (1) of the Act for the taxable period on which the enforcement date of this Decree falls or thereafter.
Article 8 (Application Example concerning Payment of Bounty)
| (1) |
Article 65-4 (1) and (5) as amended shall be enforceable to the cases where important data are furnished for the first time on or after the enforcement date of this Decree. |
| (2) |
Article 65-4 (4) and (6) through (10) and (14) as amended shall be enforceable to the reports made on or after the enforcement date of this Decree. |
Article 9 (Transitional Measures for Initial Date in Reckoning Extinctive Prescription of Right to Collect National Taxes)
The initial date reckoning the extinctive prescription of the right to collect national taxes regarding withholding taxes, taxes collected by tax associations, or stamp duties, for which tax liability was incurred before this Decree enters into force, shall be governed by the former provisons, notwithstanding the amended provisions of Article 12-4 (2) 1 through 3.
Article 10 Omitted.
ADDENDA <Presidential Decree No. 20516, Dec. 31, 2007>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 2008.
Articles 2 through 7 Omitted.
ADDENDA <Presidential Decree No. 20622, Feb. 22, 2008>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation: Provided
, That the amended provisions of Article 26-2 shall enter into force on October 1, 2008, and the amended provisions of Article 67 on January 1, 2010.
Article 2 (Applicability to Payment of National Taxes by Credit Card, etc.)
The amended provisions of Article 26-2 shall apply, commencing from the first case reported, paid or notified after October 1, 2008.
ADDENDA <Presidential Decree No. 20654, Feb. 29, 2008>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation: Provided
, That the amended provisions of Article 26-2 shall enter into force on October 1, 2008 and the amended provisions of Article 67 on January 1, 2010.
Article 2 (Applicability to Requirements for Qualification of Tax Adjudicators and Investigators)
The amended provisions of Articles 55-2 (1) 1, 3, and 4, 55-2 (2), 55-3 (1) and 55-4 shall apply, commencing from the tax adjudicator and investigator first appointed or commissioned after this Decree enters into force.
Article 3 (Applicability to Small Claims Adjudgment Cases)
The amended provisions of the parts other than items of subparagraph 1 of Article 62 shall apply, commencing from the first decision of adjudgment made after this Decree enters into force.
Article 4 (Special Cases on Requirements for Qualification of Tax Adjudicators)
"Three years" in Article 55-2 (1) 1 shall be "three years (two years in cases of local taxes)" by December 31, 2012.
Article 5 Omitted.
ADDENDA <Presidential Decree No. 21316, Feb. 6, 2009>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation: Provided
, That the amended provisions of Article 65-7 (3) shall enter into force on April 1, 2009.
Article 2 (Applicability to Methods of and Procedures for Questions and Replies on Interpretation of Tax-Related Acts)
The amended provisions of Articles 10 shall apply, commencing from the question first received after this Decree enters into force.
Article 3 (Applicability to Additional Tax against Understated Tax Return)
The amended provisions of Article 27-2 shall apply, commencing from the additional tax against understated tax return first imposed after this Decree enters into force.
Article 4 (Special Cases for Scope of and Request Procedures for PreTaxation Review)
The amended provisions of Article 63-9 (excluding the proviso to paragraph (4) of the same Article) shall apply, commencing from the advance notice of taxation first given after this Decree enters into force.
Article 5 (Applicability to Payment of Bounty)
The amended provisions of Article 65-4 (4) shall apply, commencing from the portion first reported after this Decree enters into force.
Article 6 (Transitional Measures for Succession of Membership for Members of Objection Application Review Committee and Pre-Taxation Review Committee)
Members of the Pre-Taxation Review Committee established in the National Tax Service and members of the Objection Application Review Committee and the Pre-Taxation Review Committee established in regional tax offices and district tax offices under the former provisions at the time when this Decree enters into force, shall be deemed members of the respective National Tax Examination Committees under this Decree, and the term of office of such members shall run on the date when they were commissioned.
ADDENDA <Presidential Decree No. 21765, Oct. 1, 2009>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Articles 2 through 5 Omitted.
ADDENDA <Presidential Decree No. 21937, Dec. 31, 2009>
This Decree shall enter into force on January 1, 2010.
ADDENDA <Presidential Decree No. 22038, Feb. 18, 2010>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation: Provided
, That the amended provisions of Article 63-8 through 63-12 and Article 65-4 (16) shall enters into force on April 1, 2010.
Articles 2 (Effective Period)
The amended provisions of Article 65-4 (16) shall be effective until March 31, 2014: Provided
, That bounties may be paid to a person who makes a report during the reporting period under Article 65-4 (13) with respect to transactions of goods or services made before the deadline of the effective period.
Article 3 (Applicability to Limit of Secondary Tax Liability of Business Transferee)
The amended provisions of Article 23 (2) and (3) shall start applying to the secondary tax liability of business transferee to the business first acquired after this Decree enters into force.
Article 4 (Applicability to Tax Investigations)
Article 5 (Applicability to Payment of Bounties)
ADDENDA <Presidential Decree No. 22572, Dec. 30, 2010>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 2011.
Article 2 (Transitional Measures concerning Occurrence Date of Refund of National Taxes)
ADDENDA <Presidential Decree No. 23488, Jan. 6, 2012>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 Omitted.
ADDENDA <Presidential Decree No. 23592, Feb. 2, 2012>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation: Provided
, That the amended provisions of Articles 65-4 (1), (17) 1 (a) and 66 (10) shall enter into force on July 1, 2012.
Article 2 (Applicability to Change in Report Deadline on Refusal of Issuance of Cash Receipt, etc.)
The amended provisions of Article 65-4 (13) shall apply, commencing from the portion reported under Article 84-2 (1) 4 of the Act with respect to the goods or service first supplied after this Decree enters into force.
Article 3 (Applicability to Payment of Bounty)
The amended provisions of Article 65-4 (17) (excluding Article 65-4 (17) 1 (a)) shall apply, commencing from the data first provided or reported after this Decree enters into force.
Article 4 (Applicability to Publishing of List of Organizations that Unfaithfully Receive Donations)
The amended provisions of Article 66 (6) 1 shall apply, commencing from the list first published after this Decree enters into force.
ADDENDA <Presidential Decree No. 23878, Jun. 26, 2012>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 (Applicability to Value of Offered Security for Tax Payment)
The amended provisions of the main sentence of Article 14 (1) shall apply, commencing from the security for tax payment first offered after this Decree enters into force.
ADDENDA <Presidential Decree No. 24366, Feb. 15, 2013>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 (Applicability to Grounds for Exception from Reduction or Exemption of Penalty Tax)
The amended provisions of Article 29 shall apply to the submission of a revised return of tax base or a return of tax base after the term on or after the date this Decree enters into force.
Article 3 (Applicability to Occurrence Date of Refund of National Taxes)
The amended provisions of subparagraph 6 of Article 32 shall apply to any refund made on or after the date this Decree enters into force.
Article 4 (Applicability to Transfer of National Tax Refund)
The amended provisions of Article 43-4 (2) shall apply to any refund made on or after the date this Decree enters into force.
Article 5 (Applicability to Notice of Application for Statement of Opinion)
The amended provisions of Article 47 (6) shall apply to any application for the statement of opinion on or after the date this Decree enters into force.
Article 6 (Applicability to Notice of Designation of Tax Judges)
The amended provisions of Article 57 shall apply to any notice given on or after the date this Decree enters into force.
Article 7 (Applicability to Suspension of Tax Investigation)
The amended provisions of Article 63-10 shall apply to the accrual of a ground for suspension on or after the date this Decree enters into force.
Article 8 (Applicability to Payment of Bounty)
| (1) |
The amended provisions of Article 65-4 (15) and (18) 5 shall apply to the submission of critical materials on or after the date this Decree enters into force. |
| (2) |
The amended provisions of Article 65-4 (19) shall apply to the payment of a bounty made on or after the date this Decree enters into force. |
ADDENDA <Presidential Decree No. 24441, Mar. 23, 2013>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Articles 2 through 5 Omitted.
ADDENDA <Presidential Decree No. 24573, Jun. 11, 2013>
Article 1 (Enforcement Date)
This Decree shall enter into force on July 1, 2013: Provided
, That the amended provisions of Articles 63-4 and 63-14 (2) 2 shall enter into force on the date of its promulgation.
Article 2 (Applicability to Payment of Bounty)
The amended provisions of Article 65-4 (1), (3) and (18) shall apply to the submission of critical materials under Article 84-2 (1) 1 of the Act or reporting on concealed property under subparagraph 2 of the same paragraph on or after July 1, 2013.
