ENFORCEMENT DECREE OF THE NATIONAL TAX COLLECTION ACT

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ENFORCEMENT DECREE OF THE NATIONAL TAX COLLECTION ACT — 법갈피

Article 9(Payment Means) #

(1) "Bank account transfer as prescribed by Presidential Decree" in Article 12 (1) 1 of the Act means the transfer of funds (including the automatic transfer of funds pursuant to the main clause of paragraph (3) to another account through an electronic apparatus defined in subparagraph 8 of Article 2 of the Electronic Financial Transactions Act from an account opened with a financial company, etc. managing the receipt and disbursement of national funds under Article 36 (1) and (2) of the Management of the of the National Funds Act (hereinafter referred to as "financial company, etc.").

(2) A taxpayer may use a tax payment certification document, such as a written confirmation of payment issued through an electronic apparatus referred to in paragraph (1) in lieu of a receipt issued by a collecting agency prescribed by tax laws.

(3) A taxpayer may pay a national tax determined by Ordinance of the Ministry of Strategy and Finance, out of national taxes the payment notice of which the taxpayer has received, by means of an automatic transfer from a deposit account opened at a financial company, etc.: Provided, That a national tax for which the designated payment deadline has expired shall not be paid by such automatic transfer.

(4) "National tax payment agency designated as prescribed by Presidential Decree" in the provisions, with the exception of its items, of Article 12 (1) 3 of the Act means an agency that settles payments made by credit card, debit card, telecommunications billing service, etc. (hereafter in this Article referred to as "credit card, etc.") using information and communications networks and that is designated as a national tax payment agency in accordance with Ordinance of the Ministry of Strategy and Finance in consideration of facilities, capabilities to perform business activities, and others.

(5) Fees for payment agency service performed by a national tax payment agency designated pursuant to paragraph (4) shall be determined by Ordinance of the Ministry of Strategy and Finance, which shall not exceed 10/1,000 of the amount of the relevant tax payment.

(6) Except as provided in paragraphs (1) through (5), detailed matters necessary for bank account transfer and other payment procedures, using credit card, etc. shall be determined and publicly notified by the Commissioner of the National Tax Service.

Article 12(Period of Extension of Payment Deadline and Limit of Payment in Installments) #

(1) Where the head of the competent tax office extends the payment deadline pursuant to Article 13 (1) of the Act (hereinafter referred to as "payment deadline") or defers payment notice pursuant to Article 14 (1) of the Act, he or she shall determine the period of extension or period of deferment, which shall not exceed nine months from the day following the date of extension or date of deferment and may determine the period of payment deadline and the amount in installments during the period of extension or period of deferment. In such cases, where the period of extension or period of deferment exceeds six months, the head of the competent tax office shall make it possible to make equal payment in installments within three months from the date immediately following the lapse of six months after the beginning of the period of extension or deferment.

(2) Notwithstanding paragraph (1), if a person satisfying all the following requirements applies for an extension of the payment deadline or for a deferment of the payment notice pursuant to Article 13 (2) or 14 (2) of the Act (which includes cases where such person applies for such extension during the period of extension or period of deferment after being granted the extension of the payment deadline or the deferment of the payment notice under paragraph (1) on the same ground) with respect to income tax, corporate tax, value-added tax, and other tax types added thereto on the ground that any of the causes or events prescribed in Article 13 (1) 1 through 3 of the Act and subparagraph 5 of Article 11 of this Decree exists. The head of the competent tax office may determine an extension of the payment deadline or of the deferment of the payment notice,which shall not exceed two years (in cases of the period r of extension or deferment under paragraph (1), such period shall be calculated by including the period of extension or deferment) from the date following the date of extension or date of deferment and a period for payment in installment and an amount of each installment:

1. The relevant person shall be a small or medium enterprise under Article 2 of the Restriction of Special Taxation Act;

2. The relevant person’s place of business shall be located in any of the following areas:

(a) An employment disaster area declared pursuant to Article 32-2 (2) of the Framework Act of Employment Policy;

(b) An area designated and publicly notified pursuant to Article 29 (1) of Enforcement Decree of the Framework Act of Employment Policy;

(c) A special area for responding to an industrial crisis designated pursuant to Article 17 (2) of the Special Act on Balanced National Development;

(d) A special disaster area declared (limited to where two year have passed since the date of such declaration) pursuant to Article 60 (2) of the Framework Act on the Management of Disasters and Safety.

Article 18(Kinds of Security for Tax Payment) #

(1) "Securities prescribed by Presidential Decree, including state bonds referred to in Article 4 (3) of the Financial Investment Services and Capital Markets Act" in Article 18 (1) 2 of the Act means the following securities (hereafter in this Section referred to as "securities"): <Amended on Feb. 15, 2022>

1. State bonds, local government bonds, and special bonds under Article 4 (3) of the Financial Investment Services and Capital Markets Act;

2. Beneficiary certificates under Article 4 (5) of the Financial Investment Services and Capital Markets Act which are in bearer form or redeemable;

3. Guaranteed bonds and convertible bonds among bonds issued by a corporation whose share certificates are listed on the securities market under Article 8-2 (4) 1 of the Financial Investment Services and Capital Markets Act (hereafter in this Article referred to as "securities market");

4. Securities listed on the securities market which have been traded;

5. Negotiable certificates of deposit.

(2) "Period specified by Presidential Decree" in Article 18 (1) 3 of the Act means a period which is calculated by adding 30 days to the period for which security for tax payment is required: Provided, That in cases of national taxes for which the payment deadline has not been specified, it means the period determined by the Commissioner of the National Tax Service. <Newly Inserted on Feb. 15, 2022>

(3) "Person specified by Presidential Decree, such as a bank defined in Article 2 (1) 2" in Article 18 (1) 4 of the Act means any of the following persons: <Amended on Feb, 15, 2022>

1. A bank defined in Article 2 (1) 2 of the Banking Act;

2. The Korea Credit Guarantee Fund established under the Credit Guarantee Fund Act;

3. A person deemed by the head of the competent tax office to be financially incapable of performing a guaranteed obligation.

(4) "Period specified by Presidential Decree" in Article 18 (1) 6 of the Act means a period which is calculated by adding 30 days to the period for which security for tax payment is required. <Newly Inserted on Feb. 15, 2022>

[Title Amended on Feb. 15, 2022]

Article 43-2(Attachment of Virtual Assets) #

(1) Where the head of the competent tax office requests, in writing, the transfer of any virtual asset defined in subparagraph 3 of Article 2 of the Act on Reporting and Using Specified Financial Transaction Information (hereinafter referred to as "virtual asset") pursuant to Article 55 (3) of the Act, he or she shall request it to be transferred in accordance with the following classification:

1. Where the delinquent taxpayer or the third party keeps the virtual asset of the delinquent taxpayer (excluding the case specified in subparagraph 2): Requesting the delinquent taxpayer or the third party to transfer the relevant virtual asset to the virtual asset address (referring to a virtual asset address under subparagraph 2 (b) of Article 10-10 of the Enforcement Decree of the Act on Reporting and Using Specified Financial Transaction Information and excluding the account specified in subparagraph 2; hereinafter the same shall apply) designated by the head of the competent tax office;

2. Where a virtual asset service provider defined in subparagraph 1 (n) of Article 2 of the Act on Reporting and Using Specified Financial Transaction Information (hereinafter referred to as "virtual asset service provider") keeps the virtual asset of the delinquent taxpayer: Requesting the virtual asset service provider to transfer the relevant virtual assets from the delinquent taxpayer's account (which refers to the unique identification number assigned by the virtual asset service provider to the customer for the transaction, storage, etc. of the virtual asset; hereinafter the same shall apply) to the account designated by the head of the competent tax office.

(2) Where a request for the transfer of the virtual asset is made in writing pursuant to Article 55 (3) of the Act, the following matters shall be included:

1. The name or title of the delinquent taxpayer;

2. The name or title and domicile of the person who keeps the virtual asset of the delinquent taxpayer (limited to cases where a third party keeps the virtual asset of the delinquent taxpayer);

3. The virtual asset to be transferred and the size thereof;

4. The deadline for transfer;

5. The virtual asses address or account designated by the head of the competent tax office pursuant to paragraph (1).

6. Other matters necessary for the transfer of the virtual asset.

(3) If the types of the virtual assets held by a delinquent taxpayer is two or more, the head of the competent tax office may request that a specific virtual asset be transferred preferentially, taking into account the ease of selling them, the their sizes by type, and others.

[This Article Newly Inserted on Feb. 15, 2022]

Article 75(Entrustment of Factual Acts of Specialized Sales Agencies Relating to Sale) #

(1) The Commissioner of the National Tax Service shall publicly announce business entities eligible to be selected as a specialized sales agency under Article 104 (1) of the Act (hereinafter referred to as "specialized sales agency") in the Official Gazette and on the website of the National Tax Service, from among those meeting all the following requirements:. In such cases, if any of the subparagraphs of paragraph (7) applies to a specialized sales agency that has publicly been announced, the Commissioner shall publicly re-announce them, excluding the specialized sales agency therefrom: <Amended on Feb. 15, 2022>

1. To have annually sold the work of art or an equivalent object referred to in Article 104 (1) of the Act (hereinafter referred to as “work of art or an equivalent object") by means of public auction at least 10 times for two years immediately preceding the year in which the date of public announcement falls;

2. To be able to sell the work of art or an equivalent object through an information and communications network.

(2) The business entities publicly announced under paragraph (1) may be selected as specialized sales agencies for two years from the date on which the Commissioner of the National Tax Service has made a public announcement pursuant to the main clause, with the exception of the subparagraphs, of that paragraph. <Amended on Feb. 15, 2022>

(3) The head of the competent tax office may, ex officio under Article 104 (1) of the Act, select a specialized sales agency from among those publicly announced pursuant to paragraph (1) and entrust the specialized sales agency with the conduct of factual acts relating to sale, such as appraisal of the work of art or an equivalent object and the proceedings of the date or period of sale (hereinafter referred to as "factual acts relating to sale"). In such cases, the head of the competent tax office shall notify such fact to the taxpayer who owns the work of art or an equivalent object that is subject to sale. <Amended on Feb. 15, 2022>

(4) Where a taxpayer intends to file an application with the head of the competent tax office for the selection of a specialized sales agency to be entrusted with the factual acts relating to sale referred to in Article 104 (1) of the Act, he or she shall prepare an application in the form determined by Ordinance of the Ministry of Strategy and Finance and submit it to the head of the competent tax office. <Amended on Feb. 15, 2022>

(5) Upon receipt of an application pursuant to paragraph (4), the head of the competent tax office may select one business entity as a specialized sales agency to be entrusted with the factual acts relating to sale, from among those publicly announced pursuant to paragraph (1), and shall notify such fact to the taxpayer who has submitted the application pursuant to paragraph (4). <Amended on Feb. 15, 2022>

(6) Deleted. <Feb. 15, 2022>

(7) If a specialized sales agency selected pursuant to paragraph (3) or (5) fall under any of the following cases, the head of the competent tax office may cancel the selection: <Amended on Feb. 15, 2022>

1. Where it is deemed impractical for the specialized sales agency to conduct the entrusted factual acts relating to sale due to insolvency, bankruptcy, or temporary or permanent closure of business operations, or due to any change in its facilities, capital, etc. as at the time public announcement is made under paragraph (1);

2. Where the specialized sales agency or its representative is disclosed as a large amount and habitual delinquent taxpayer under Article 114 (1) of the Act or is sentenced to a fine or heavier punishment under the Punishment of Tax Offenses Act;

3. Where an executive officer or employee of the specialized sales agency is sentenced to a fine or heavier punishment for committing any crime prescribed in Articles 129 through 132 of the Criminal Act in connection with the entrustment of factual acts relating to sale;

4. Where it is deemed inappropriate for the specialized sales agency or its representative to be entrusted with the factual acts relating to sale because the agency or representative has caused public criticism or on any other similar ground.

(8) Except as provided in paragraphs (1) through (7), detailed matters necessary for procedures for selecting specialized sales agencies and selling the work of art or an equivalent object shall be determined and publicly notified by the Commissioner of the National Tax Service. <Amended on Feb. 15, 2022>

Article 77(Suspension of Attachment or Sale) #

(1) A grace period for suspension of attachment or sale under Article 105 (1) of the Act shall not exceed one year from the day immediately following the date of granting the relevant suspension.

(2) Notwithstanding paragraph (1), where a person meeting all the following requirements applies for the suspension of attachment or sale in relation to imposing an income tax, corporate tax, or value-added tax, and other tax types added thereto (such application shall include the application made during a grace period granted for suspension of attachment or sale under paragraph (1)), the head of the competent tax office may specify a grace period for suspension of attachment or sale, which shall not exceed two years (such grace period granted under paragraph (1) shall be included in calculating the grace period) from the date immediately following the date the grace period is given for suspending the attachment or sale:

1. The relevant person shall be a small or medium enterprise under Article 2 of the Restriction of Special Taxation Act;

2. The relevant person’s place of business shall be located in any of the following areas:

(a) An employment disaster area declared pursuant to Article 32-2 (2) of the Framework Act of Employment Policy;

(b) An area designated and publicly notified pursuant to Article 29 (1) of Enforcement Decree of the Framework Act of Employment Policy;

(c) A special area for responding to an industrial crisis designated pursuant to Article 17 (2) of the Enforcement Decree of the Special Act on Balanced National Development;

(d) A special disaster area (applicable only for two years from the date of declaration) declared pursuant to Article 60 (2) of the Framework Act on the Management of Disasters and Safety.

(3) The head of the competent tax office may collect the amount of delinquent taxes, the attachment or sale of which is suspended, in installments during the period of suspension of attachment or sale under paragraph (1) or (2).

(4) Articles 14 and 15 shall apply mutatis mutandis to an application for suspension of attachment or sale and to notification thereof.

(5) A plan for the payment of a delinquent tax amount under the proviso of Article 105 (3) of the Act shall include the following:

1. Matters regarding assets or income to be offered for the payment of delinquent tax amount;

2. Matters regarding the payment schedule for the delinquent tax amount;

3. Other matters regarding the plan for the payment of the delinquent tax amount.

ENFORCEMENT DECREE OF THE NATIONAL TAX COLLECTION ACT

Article 1(Purpose) #

Article 2(Collection before Payment Deadline) #

Article 3(Exception to Demand for Payment) #

Article 4(Entrustment of Factual Acts for Collection of Delinquent Amounts) #

Article 5(Method to Entrust Factual Acts for Collection of Delinquent Amounts) #

Article 6(Fees for Entrustment) #

Article 7(Termination of Entrustment Contract) #

Article 8(Supervision over Entrusted Factual Acts for Collection of Delinquent Amounts) #

Article 9(Payment Means) #

Article 10(Payment by Third Party) #

Article 11(Reasons for Extension of Payment Deadline) #

Article 12(Period of Extension of Payment Deadline and Limit of Payment in Installments) #

Article 13(Additional Tax for Delayed Payment Not Imposed for Extension of Payment Deadline) #

Article 14(Application for Extension of Payment Deadline) #

Article 15(Notification of Extension of Payment Deadline) #

Article 16(Exception to Offering Security) #

Article 17(Revocation of Extension of Payment Deadline) #

Article 18(Kinds of Security for Tax Payment) #

Article 19(Appraisal of Security for Tax Payment) #

Article 20(Procedures for Establishing Mortgage on Security for Tax Payment) #

Article 21(Replacement and Supplementation of Security for Tax Payment) #

Article 22(Payment by Security and Collection from Security) #

Article 23(Release of Security for Tax Payment) #

Article 24(Forced Collection by Commissioner of Competent Regional Tax Office) #

Article 25(Notification of Attachment regarding Property Subject to Provisional Attachment or Provisional Injunction) #

Article 26(Continuation of Forced Collection) #

Article 27(Entrustment of Forced Collection from Goods Imported by Large Amount and Habitual Delinquent Taxpayers) #

Article 28(Transfer of Forced Collection) #

Article 29(Attachment of Co-Owned Property) #

Article 30(Business Subject to Night Search) #

Article 31(Non-Attachable Property) #

Article 32(Scope of Attachment of Wages) #

Article 33(Special Cases concerning Effect of Attachment of Fruits) #

Article 34(Registration of Attachment of Real Estate and Other Immovables) #

Article 35(Registration of Attachment of Aircraft) #

Article 36(Registration of Division or Partition of Real Estate and Other Immovables) #

Article 37(Procedures for Preservation Registration of Real Estate) #

Article 38(Procedures for Using or Benefiting from Attached Real Estate and Other Immovables) #

Article 39(Indication of Attached Movables) #

Article 40(Procedures for Use of or Benefit from Attached Movables) #

Article 41(Attachment of Conditional Claims) #

Article 42(Procedures in Cases of Default) #

Article 43(Registration or Recordation of Attachment of Other Property Rights) #

Article 43-2(Attachment of Virtual Assets) #

Article 44(Registration of Attachment of Rights to Property of the State or Local Government) #

Article 45(Estimated Value) #

Article 46(Attachment Release Report) #

Article 46-2(Release of Virtual Assets from Attachment) #

Article 47(Registration or Recordation of Deletion of Attachment) #

Article 48(Requesting Delivery Following Declaration of Bankruptcy) #

Article 49(Notification of Delivery by Prior Attaching Institution) #

Article 50(Acceptance of Movables or Others Attached by Participation) #

Article 51(Application Mutatis Mutandis of Provisions Governing Ordinary Attachment) #

Article 52(Sale of Assets Separately or in Package at Public Auction) #

Article 53(Administrative Data Matching) #

Article 54(Negotiated Contract) #

Article 55(Appraisers) #

Article 56(Submission of State or Public Bonds or Other Specified Securities as Bid Bond for Public Auction) #

Article 57(Assessment of State or Public Bonds or Other Specified Securities Submitted as Bid Bond for Public Auction) #

Article 58(Matters regarding Publicly Announcement of Public Auction) #

Article 59(Grounds for Deferment of Closing Date for Filing Request for Distribution) #

Article 60(Notice of Decision Not to Sell) #

Article 61(Deadline for Demand for Payment of Purchase Price) #

Article 62(Grounds for Cancellation of Public Auction) #

Article 63(Request for Registration of Transfer of Rights) #

Article 64(Notification of Sale of Rights to Property of State or Local Government) #

Article 65(Notice of Depositing Distributed Money) #

Article 66(Request for Entrustment of Public Auction) #

Article 67(Delivery of Attached Property) #

Article 68(Notification to Korea Asset Management Corporation of Release from Attachment by Head of Competent Tax Office) #

Article 69(Notification by Korea Asset Management Corporation of Public Announcement of Public Auction to Head of Competent Tax Office) #

Article 70(Transfer of Received Purchase Price) #

Article 71(Request for Release from Entrustment of Public Auction) #

Article 72(Fees for Conducting Entrusted Public Auctions) #

Article 73(Details Regarding Entrustment of Public Auction) #

Article 74(Entrustment of Negotiated Contracts) #

Article 75(Entrustment of Factual Acts of Specialized Sales Agencies Relating to Sale) #

Article 76(Sales Agent Fees for Specialized Sales Agency) #

Article 77(Suspension of Attachment or Sale) #