| (1) | An heir or a legatee under an obligation to pay inheritance tax pursuant to Article 3-2 shall file the taxable value of inheritance and inheritance tax base under Articles 13 and 25 (1) to the head of a tax office having jurisdiction over the place of payment of tax within six months from the last day of the month in which the commencement date of the inheritance falls, as prescribed by Presidential Decree. <Amended by Act No. 13557, Dec. 15, 2015> |
| (2) | A report under paragraph (1) shall be accompanied by what is prescribed by Presidential Decree, such as documents substantiating the kinds, quantities, and assessed values of inherited property, division of property, various deductions, etc. necessary for the calculation of the tax basis of inherited property. |
| (3) | With respect to the executor of a will or the administrator of inherited property, the period stipulated under paragraph (1) shall be applicable only when he/she is designated or appointed within said period, reckoning from the date of his/her designation or appointment. <Amended by Act No. 12168, Jan. 1, 2014> |
| (4) | Where an ancestor or his/her heir has established a domicile in a foreign country, the period stipulated under paragraph (1) shall be nine months. |
| (5) | Where an heir is not determined by the reporting deadline under paragraph (1), a document stating the inheritance relationship with the determined heir shall be submitted to the head of the tax office having jurisdiction over the place for tax payment within 30 days from the date on which the heir is determined, in addition to a report under paragraph (1). |
[This Article Wholly Amended by Act No. 9916, Jan. 1, 2010]