| (1) | A taxpayer of securities transaction tax shall file a return of tax base and tax amount according to the following classifications with the head of a competent tax office as prescribed by Presidential Decree: <Amended by Act No. 15229, Dec. 19, 2017> |
| 1. | To file a return of tax base and tax amount of each month by tenth of the next month in cases referred to in subparagraphs 1 and 2 of Article 3; |
| 2. | To file a return of tax base and tax amount of each half year within two months from the last day of the half year to which the transfer date belongs in cases referred to in subparagraph 3 of Article 3. |
| (2) | The taxpayer shall pay to the tax office having jurisdiction over the tax payment place, the Bank of Korea (including its agents) or the postal offices the securities transaction tax for the relevant month or for the relevant half year as prescribed by Presidential Decree, while he/she files a return as provided in the subparagraphs of paragraph (1). <Amended by Act No. 15229, Dec. 19, 2017> |
| (3) | Where there exists any excessive or wrong payment in the securities transaction tax paid under paragraph (2) by the taxpayer specified in subparagraph 1 of Article 3, so the refund is to be made to the transferor of the share certificates, etc., it may be refunded by adjusting the securities transaction tax amount to be paid by the relevant taxpayer through transaction collection. |
| (4) | Matters necessary for the requirements, etc. of the refund under paragraph (3) shall be prescribed by Presidential Decree. |
[This Article Wholly Amended by Act No. 13628, Dec. 29, 2015]