Statutes of the Republic of Korea

No. 5189
Promulgation Date 1996-12-30
Ministry of Finance and Economy

ALL

CHAPTER Ⅰ GENERAL PROVISIONS

Section 1 Common Provisions

Article 1 (Purpose)

Article 2 (Definitions)

Article 3 (Relation to Tax Act)

Section 2 Period and Term

Article 4 (Computation of Period)

Article 5 (Exceptional Rule of Term)

Article 5-2 (Report by Mail)

Article 6 (Prolongation of Term Due to Natural Disaster, etc.)

Article 7 (Prolongation of Payment Term due to Delayed Service)

Section 3 Service of Documents

Article 8 (Service of Documents)

Article 9 (Report on Place to be Served)

Article 10 (Service Method of Documents)

Article 11 (Service by Public Notification)

Article 12 (Taking Effect of Service)

Section 4 Personality

Article 13 (Organization Considered as Juristic Person)

CHAPTER Ⅱ IMPOSITION OF NATIONAL TAX AND APPLICATION OF TAX ACTS

Section 1 Principles of Imposition of National Tax

Article 14 (Real Assessment)

Article 15 (Good Faith and Sincerity)

Article 16 (Ground of Assessment)

Article 17 (Follow-up Management of Tax Reduction and Examination)

Section 2 Principles for Application of Tax Acts

Article 18 (Standard for Tax Acts Interpretation and Prohibition of Retroactive Taxation)

Article 19 (Limitation of Discretion of Tax Officials)

Article 20 (Respect for Corporate Accounting)

CHAPTER Ⅲ LIABILITY TO PAY TAX

Section 1 Creation and Determination of Liability to Pay Tax

Article 21 (Establishment Date of Tax Liability)

Article 22 (Determination of Liability for Tax Payment)

Section 2 Succession of Liability for Tax Payment

Article 23 (Succession of Liability for Tax Payment Due to Merger of Juristic Persons)

Article 24 (Succession of Liability for Tax Payment Due to Inheritance)

Section 3 Joint and Several Liability for Tax Payment

Article 25 (Joint and Several Tax Liability Concerning Jointly-Owned Property or Enterprise)

Article 25-2 (Application of Civil Act concerning Joint and Several Liability for Tax Payment)

Section 4 Extinction of Liability to Pay

Article 26 (Extinction of Liability to Pay)

Article 26-2 (Period for Excluding Assessment of National Tax)

Article 27 (Extinctive Prescription of Right to Collection of National Taxes)

Article 28 (Interruption and Suspension of Prescription)

Section 5 Security for Tax Payment

Article 29 (Kinds of Security)

Article 30 (Appraisal of Security)

Article 31 (Method to Offer Security)

Article 32 (Change and Supplement of Security)

Article 33 (Payment and Collection by Security)

Article 34 (Release of Security)

CHAPTER Ⅳ RELATION BETWEEN NATIONAL TAX AND OTHER CLAIMS

Section 1 Priority of National Tax

Article 35 (Preference of National Tax)

Article 35-2 Deleted.

Article 36 (Preference by Attachment)

Article 37 (Preference of National Tax with Security)

Section 2 Secondary Liability for Tax Payment

Article 38 (Secondary Liability for Tax Payment of Liquidators)

Article 39 (Secondary Liability for Tax Payment of Contributors)

Article 40 (Secondary Liability for Tax Payment of Juristic Person)

Article 41 (Secondary Liability of Transferee for Tax Payment)

Section 3 Liability for Tax Payment in Kind

Article 42 (Liability for Tax Payment in Kind of Person with Right to Property Transferred for Security)

CHAPTER Ⅴ TAXATION

Section 1 Competent Authorities

Article 43 (Competence over Returns of Tax Base)

Article 44 (Competence over Decision or Rectification of Decision)

Section 2 Revised Return and Request for Rectification, etc.

Article 45 (Revised Return)

Article 45-2 (Request for Rectification, etc.)

Article 46 (Additional Voluntary Payment)

Section 3 Imposition, Reduction and Exemption of Additional Tax

Article 47 (Imposition of Additional Tax)

Article 48 (Reduction and Exemption of Additional Tax)

Article 49 (Reduction and Exemption by Revised Return)

Article 50 Deleted.

CHAPTER Ⅵ REFUND AND ADDITIONAL REFUND OF NATIONAL TAX

Article 51 (Appropriation and Refund of National Tax Refund)

Article 52 (Additional Refund of National Tax)

Article 53 (Transfer of Rights to National Tax Refund)

Article 54 (Extinctive Prescription of National Tax Refund)

CHAPTER Ⅶ EXAMINATION AND ADJUDGMENT

Section 1 Common Provisions

Article 55 (Protest)

Article 55-2 (Special Case on Calculation of Period in Procedure of Mutual Agreement)

Article 56 (Relation with Other Acts)

Article 57 (Effect of Request for Examination on Execution)

Article 58 (Rights to Inspect Related Documents and to Present Opinion)

Article 59 (Representative)

Article 60 (Notification of Method for Protest)

Section 2 Examination

Article 61 (Period of Request)

Article 62 (Procedure of Request)

Article 63 (Correction of Written Request)

Article 64 (Procedure of Decision)

Article 65 (Decisions)

Article 66 (Objection)

Section 3 Tax Appeals

Article 67 (National Tax Tribunal)

Article 68 (Period of Request)

Article 69 (Procedure of Request)

Article 70 (Written Opinion of Commissioner of Office of National Tax Administration)

Article 71 (Plea)

Article 72 (Designation of National Tax Judge in Charge)

Article 73 (Exclusion and Refrainment of National Tax Judge)

Article 74 (Challenge of National Tax Judge in Charge)

Article 75 (Joinder and Separation of Cases)

Article 76 (Rights to Question and Inspect)

Article 77 (Judgment of Fact)

Article 78 (Procedure of Decision)

Article 79 (Principle of Memo Judex sino actore and Prohibition of Disadvantageous Modification)

Article 80 (Effect of Decision)

Article 81 (Application of Provisions Pertaining to Request for Examination)

CHAPTER Ⅶ-2 THE RIGHT OF TAXPAYERS

Article 81-2 (Establishment and Delivery of Taxpayers’ Right Charter)

Article 81-3 (Prohibition of Overlapping Investigation)

Article 81-4 (Right to Receive Help in Tax Investigation)

Article 81-5 (Presumption of Taxpayer’s Sincerity)

Article 81-6 (Advance Notice of Tax Investigation and Request for Postponement)

Article 81-7 (Notice of Result in Tax Investigation)

Article 81-8 (Confidentiality)

Article 81-9 (Offer of Information)

CHAPTER Ⅷ SUPPLEMENTARY PROVISIONS

Article 82 (Tax Manager)

Article 83 (Minimum Limit of Amount to be Notified)

Article 84 (Cooperation for National Tax Administration)

Article 85 (Cooperation for Producing and Collecting Materials for Assessment)

Article 85-2 Deleted.

Article 85-3 (Keeping and Preservation of Books, etc.)

Article 85-4 (Delivery of Receipt for Document)

Article 86 (Enforcement Decree)

ADDENDA

ADDENDUM<Act No. 2925, Dec. 22, 1976>

ADDENDA<Act No. 2932, Dec. 22, 1976>

ADDENDUM<Act No. 3097, Dec. 5, 1978>

ADDENDA<Act No. 3199, Dec. 28, 1979>

ADDENDA<Act No. 3471, Dec. 31, 1981>

ADDENDA<Act No. 3746, Aug. 7, 1984>

ADDENDA<Act No. 3754, Dec. 15, 1984>

ADDENDA<Act No. 3755, Dec. 15, 1884>

ADDENDA<Act No. 4177, Dec. 30, 1989>

ADDENDA<Act No. 4277, Dec. 31, 1990>

ADDENDA<Act No. 4561, Jun. 11, 1993>

ADDENDA<Act No. 4672, Dec. 31, 1993>

ADDENDA<Act No. 4743, Mar. 24, 1994>

ADDENDA<Act No. 4810, Dec. 22, 1994>

ADDENDA<Act No. 4981, Dec. 6, 1995>

ADDENDA<Act No. 5189, Dec. 30, 1996>

ADDENDA<Act No. 5193, Dec. 30, 1996>