ENFORCEMENT DECREE OF THE LOCAL TAX COLLECTION ACT

영문법령 불러오는 중…

ENFORCEMENT DECREE OF THE LOCAL TAX COLLECTION ACT — 법갈피

Article 5(Exceptions to submission of certificates of tax payment) #

(1) In cases falling under Article 5(1)1 of the Act, where a person falls under any of the following, he or she need not submit a certificate of tax payment:

1. Where the person receives the price under a private contract specified in the subparagraphs of Article 26(1) (excluding subparagraph 1d of the aforesaid paragraph) of the Enforcement Decree of the Act on Contracts to Which the State Is a Party or in the subparagraphs of Article 25(1) (excluding subparagraph 7a of the aforesaid paragraph) of the Enforcement Decree of the Act on Contracts to Which a Local Government Is a Party;

2. Where the State or a local government receives the price, and the price is vested in the National Treasury or the treasury of the local government;

3. Where a tax official receives the price through garnishment in accordance with collecting delinquent local taxes;

4. Where the competent court deems that it is difficult to proceed with the bankruptcy proceedings because a trustee in bankruptcy prescribed in Article 355 of the Debtor Rehabilitation and Bankruptcy Act is refused to be provided a certificate of tax payment, and the relevant court requests the head of the local government to except the certificate of tax payment from the submission thereof;

5. Where a taxpayer intends to pay the full contract price for the amount of delinquent local taxes, or to pay a portion of the contract price for the full delinquent local taxes.

(2) Where a taxpayer, in cases of Article 5(1)4 of the Act, files an application for registration by finalizing a litigation for transfer of ownership of real estate subject to trust or through an execution title equivalent thereto, he or she need not submit a certificate of tax payment. <Added on Dec. 31, 2018>

(3) Where a taxpayer should submit a certificate of tax payment because he or she falls under any of the subparagraphs of Article 5(1) of the Act, the competent authorities, etc. may allow him or her to omit a certificate of tax payment by referring to the head of a local government (limited to the reference through the integrated information and communications network on local taxes) or by verifying whether he or she has failed to pay local taxes by data-matching administrative information under Article 36(1) of the Electronic Government Act after obtaining the consent from the taxpayer. <Amended on Dec. 31, 2018; Mar. 26, 2024>

Article 6(Application for and issuance of certificates of tax payment) #

(1) A person who intends to be issued with a certificate of tax payment pursuant to Article 5(2) of the Act shall file a written application (including electronic document) with a tax official, stating the following matters: <Amended on Jul. 26, 2017; Dec. 8, 2020; Dec. 31, 2020; Mar. 26, 2024>

1. The name (in cases of a corporation, referring to the name of the corporation; hereinafter the same shall apply), address, residence, place of business, or office of a taxpayer (where service is made through the integrated information and communications network on local taxes or the linked information and communications network, referring to the following electronic mail addresses, electronic billboards, or electronic notice boxes; hereinafter referred to as "address or place of business"):

a. Electronic mail address of the account holder who joins the integrated information and communications network on local taxes;

b. Electronic mail box in the integrated information and communications network on local taxes [referring to a place to which he or she may have access to verify the details of notice of local taxes, etc. using the certificate under Article 2 of the Digital Signature Act (limited to the certificate that verifies the real name of a signer) or any means of certification publicly notified by the Minister of the Interior and Safety that verifies his or her identification];

c. Electronic notice box in the linked information and communications network(referring to a place to which a user of the linked information and communications network may have access to verify the details of notice of his or her local taxes):

2. The purposes of the use of the certificate of tax payment;

3. The number of copies of the certificate of tax payment.

(2) Where a tax official receives an application to issue a certificate of tax payment pursuant to paragraph (1), he or she shall confirm the amount of delinquent local taxes (including the amount of delinquent local taxes which a taxpayer owes to another local government) of the relevant taxpayer and issue a certificate of tax payment.

Article 9(Reasons for exception to restrictions on permission) #

"Reasons prescribed by Presidential Decree" in Article 7(1) of the Act means reasons the head of a local government recognizes, in any of the following cases: <Amended on Apr. 27, 2021; Mar. 14, 2023>

1. Where tax payment is notified through service by publication;

2. Where it is difficult for a taxpayer to pay local taxes because the taxpayer has suffered serious economic loss due to damage from a storm, flood, lightning, fire, war, or other disaster or theft;

3. Where it is difficult for a taxpayer to pay local taxes because the taxpayer or his or her family member residing together with him or her requires medical treatment for at least six months due to a disease or serious injury or dies and is in mourning;

4. Where it is difficult for a taxpayer to pay local taxes because his or her business has incurred a serious loss;

5. Where a taxpayer has a reason corresponding to any of the following:

a. Where he or she is subject to compulsory execution;

b. Where he or she is declared bankrupt;

c. Where his or her assets are subject to auction;

d. Where his or her corporation is dissolved;

6. Where the property of a taxpayer constitutes a reason to suspend collecting delinquent local taxes under Article 104 of the Act;

7. Where a trustee liable for tax payment in kind under Article 119-2 of the Local Tax Act fails to pay a property tax, etc. in relation to such liability for tax payment in kind;

8. Where a mortgagee liable for tax payment in kind under Article 75(1) of the Framework Act on Local Taxes fails to pay the money collectible by a local government in relation to such liability for tax payment in kind;

9. Where a title trustee liable for tax payment in kind under Article 75(3) of the Framework Act on Local Taxes fails to pay the money collectible by a local government in relation to such liability for tax payment in kind;

10. Where there are reasons corresponding to those specified in subparagraphs 1 through 6.

Article 15(Requests for ban on departing from Republic of Korea or lifting thereof) #

(1) "Person ... prescribed by Presidential Decree" in Article 8(1) of the Act means any of the following persons recognized by the head of a local government or the head of an association of local governments (hereinafter referred to as "local tax association") under Article 151-2 of the Framework Act on Local Taxes (limited to a person entrusted by the head of a local government with the collection of delinquent local taxes; hereinafter referred to as "the head of a local tax association") as a person against whom it is impracticable to secure tax claims by means of attaching and selling property at a public auction, providing security, a tax guarantee issued by a guarantor, etc. and who is likely to evade the collection of delinquent local taxes: <Amended on Jun. 26, 2018; Dec. 31, 2020; Jan. 28, 2022>

1. A person whose spouse or lineal ascendant or descendant has emigrated to a foreign country (including where the person is staying in a foreign country long-term for at least three years);

2. A person who has remitted money equivalent to at least US$ 30,000 for the last two years as of the date the ban on departing from the Republic of Korea is requested;

3. A person whose overseas assets equivalent to at least US$ 30,000 have been discovered;

4. A person who has failed to pay a large amount of local taxes or habitually, whose list is disclosed pursuant to Article 11(1) of the Act;

5. A person who has departed from and returned to the Republic of Korea at least three times or who has stayed overseas for at least six months in a state that the amount of delinquent local taxes is at least 30 million won for the last one year as of the date the departure ban from the Republic of Korea is requested; provided, where he or she has stayed overseas for justifiable reasons, such as for business, medical treatment of disease, the death of his or her lineal ascendant or descendant, the foregoing shall not apply to the number of times he or she has departed from and returned to the Republic of Korea or the number of days of his or her overseas stay;

6. A person in whose case an action for nullifying fraudulent conduct and reinstating a right is pending pursuant to Article 39 of the Act or an action for revoking a false contract which has been executed collusively with a third party is pending pursuant to Article 71(4) of the Framework Act on Local Taxes.

(2) Where the head of a local government or the head of a local tax association requests the Minister of Justice to ban the departure of a delinquent taxpayer from the Republic of Korea pursuant to Article 8(1) of the Act, he or she shall specify the following matters: <Amended on Jan. 28, 2022>

1. An item of the subparagraphs of paragraph (1) under which the delinquent taxpayer falls;

2. A reason it is impracticable to secure tax obligations by attaching property, selling attached property at public auction, providing security, a tax guarantee issued by a guarantor, etc.;

3. A reason the head of the local government deems a delinquent taxpayer likely to evade the collection of delinquent local taxes.

(3) "Where other reasons prescribed by Presidential Decree exist" in Article 8(3)4 of the Act means where the amount of delinquent local taxes falls below 30 million won following the payment of delinquent local taxes, the revocation of determination of imposition, etc. <Amended on Jun. 26, 2018>

(4) Where the head of a local government or the head of a local tax association recognizes that a person banned from departing the Republic of Korea falls under any of the following subparagraphs and is unlikely to flee overseas for the purpose of evading the collection of delinquent local taxes, the head of the local government or the head of the local tax association may request the Minister of Justice to lift the ban on his or her departure from the Republic of Korea: <Amended on Jan. 28, 2022>

1. Where the person intends to depart from the Republic of Korea with a specific business plan, such as executing an overseas construction contract, opening an export letter of credit, and executing a joint venture contract with a foreigner;

2. Where the person intends to depart from the Republic of Korea because his or her lineal ascendant or descendant residing overseas dies;

3. Where the head of the local government deems that it is necessary to lift the ban departing from the Republic of Korea due to extenuating circumstances, such as the medical treatment of the person, in addition to reasons under subparagraphs 1 and 2.

Article 17(Requests for providing data on delinquent local taxes or temporary write-offs) #

(1) A person who requests data related to delinquent local taxes or temporary write-offs (referring to data on the personal information of delinquent taxpayers or persons subject to temporary write-off, or the amount of delinquent local taxes or temporary write-off; hereafter the same shall apply) pursuant to Article 9 of the Act (hereafter in this Article referred to as "requester") shall submit documents stating the following matters to the head of a local government or the head of a local tax association: <Amended on Jan. 28, 2022>

1. The name and domicile or place of business of the requester;

2. Details of data requested and the purposes of the use thereof.

(2) The head of a local government or the head of a local tax association requested to provide data related to delinquent local taxes or temporary write-offs pursuant to paragraph (1) may provide such data in the file of data regarding delinquent local taxes or temporary write-offs under paragraph (3) (referring to data storage devices or other media similar thereto in which data on delinquent local taxes or temporary write-offs are recorded and stored; hereinafter the same shall apply) or in writing. <Amended on Jan. 28, 2022>

(3) Where the head of a local government or the head of a local tax association processes data on delinquent local taxes or temporary write-offs by means of an electronic data processing system, he or she may prepare a file of data on delinquent local taxes or temporary write-offs. <Amended on Jan. 28, 2022>

(4) Where provision of data on delinquent local taxes or temporary write-offs provided pursuant to paragraph (2) is no longer required for reasons such as payment of delinquent local taxes and completion of extinctive prescription of the right to collect local tax, the head of a local government shall notify a requester of such fact within 15 days from the date the reasons arise. <Amended on Jan. 28, 2022>

(5) Except as provided in paragraphs (1) through (4), matters necessary for the request, provision, arrangement, management, storage, etc. of data on delinquent local taxes or temporary write-offs shall be prescribed by the head of a local government or in the rules of a local tax association. <Amended on Jan. 28, 2022>

[Title Amended on Jan. 28, 2022]

Article 19(Disclosure of list of persons substantially or habitually delinquent in payment of local taxes) #

(1) "Where ... grounds prescribed by Presidential Decree exist" in the proviso of Article 11(1) of the Act means any of the following cases: <Amended on Dec. 31, 2020; Apr. 27, 2021; Jan. 28, 2022; Mar. 14, 2023>

1. Where the delinquent taxpayer has paid at least 50/100 of the amount of delinquent taxes;

2. Where the delinquent taxpayer has obtained deferment of collecting delinquent local taxes in accordance with the determination of approval of a rehabilitation plan under Article 243 of the Debtor Rehabilitation and Bankruptcy Act and is under the period of such deferment, or pays delinquent local taxes in accordance with the payment schedule in a rehabilitation plan;

3. Where a local tax deliberation committee prescribed in Article 147(1) of the Framework Act on Local Taxes or a local tax collection deliberation committee under paragraph (2) of that Article deems that the disclosure has no practical benefits or is inappropriate in consideration of the financial standing of the delinquent taxpayer, whether he or she is a minor, and other circumstances;

4. Where a trustee liable for tax payment in kind under Article 119-2 of the Local Tax Act fails to pay a property tax, etc. in relation to such liability for tax payment in kind;

5. Where a mortgagee liable for tax payment in kind under Article 75(1) of the Framework Act on Local Taxes fails to pay the money collectible by a local government in relation to such liability to tax payment in kind;

6. Where a title trustee liable for tax payment in kind under Article 75(3) of the Framework Act on Local Taxes fails to pay the money collectible by a local government in relation to such liability for tax payment in kind.

(2) Where the head of a local government or the head of a local tax association notifies persons subject to disclosure that they are on the list of delinquent taxpayers subject to disclosure pursuant to Article 11(3) of the Act, he or she shall urge them to pay the delinquent taxes, and if they have any reasons to be excluded from the disclosure, he or she shall notify them to submit explanatory materials thereon. <Amended on Jan. 28, 2022>

(3) Where the head of a local government discloses the list of delinquent taxpayers who are corporations, he or she may disclose the representatives of such corporations, concurrently.

Article 19-2(Request for statement of opinions by delinquent taxpayers regarding court-ordered confinement) #

(1) The head of a local government shall notify a delinquent taxpayer of the following in writing (in cases of electronic documents, limited to where the delinquent taxpayer gives his or her consent) so that he or she submits explanatory materials or requests the statement of his or her opinions pursuant to Article 11-4(3) of the Act:

1. The name and address of the delinquent taxpayer;

2. The following matters regarding court-ordered confinement:

a. The requirements for court-ordered confinement under the subparagraphs of Article 11-4(1) of the Act;

b. The period of court-ordered confinement under the provisions, with the exception of the subparagraphs, of Article 11-4(1) of the Act;

c. The fact that the delinquent taxpayer fails to pay a local tax, which is the reason for filing an application for court-ordered confinement;

3. The following matters regarding the submission of explanatory materials and a request for the statement of opinions under Article 11-4(3) of the Act:

a. The fact that the delinquent taxpayer may submit explanatory materials to the head of a local government or may state his or her opinions to a local tax deliberation committee under Article 147(1) of the Framework Act on Local Taxes;

b. The period of submitting explanatory materials and of requesting the statement of opinions under item a; in such cases, the period shall be at least 30 days from the date of receipt of the notice;

c. A method of submitting explanatory materials or requesting the statement of opinions under item a;

4. The fact that the execution of court-ordered confinement will be completed if the delinquent taxpayer pays delinquent local taxes pursuant to Article 11-4(6) of the Act;

5. Other matters equivalent to those prescribed in subparagraphs 1 through 4, which are determined by the head of a local government to be necessary for submitting explanatory materials or requesting the statement of opinions.

(2) Upon receipt of a request for the statement of opinions by a delinquent taxpayer under Article 11-4(3) of the Act, the head of a local government shall notify the delinquent taxpayer of the date, time, and place of a meeting of the local tax deliberation committee under Article 147(1) of the Framework Act on Local Taxes Act no later than three days before the meeting is held.

[This Article Added on Jun. 7, 2022]

Article 24(Delegation of collecting Special Metropolitan City taxes, Metropolitan City taxes, Do taxes, and Special Self-Governing Province taxes) #

(1) A Si/Gun/Gu shall bear the expenses incurred in taking measures to collect delinquent Special Metropolitan City taxes, Metropolitan City taxes, Do taxes, and Special Self-Governing Province taxes within the jurisdiction of the Si/Gun/Gu (Gu means an autonomous Gu; hereinafter the same shall apply), which the head of the Si/Gun/Gu (the head of the Gu means the head of the autonomous Gu; hereinafter the same shall apply) collects pursuant to the main clause of Article 17(1) of the Act; and the expenses incurred in taking measures to collect delinquent taxes collected after taking measures to collect such delinquent taxes shall be covered by the revenue of the Si/Gun/Gu. <Amended on Mar. 14, 2023>

(2) The rates of subsidies (referring to the ratio of the total amount of money distributed to each Si/Gun/Gu to the amount of money collected by Sis/Guns/Gus and paid to the Special Metropolitan City, a Metropolitan City, a Do, and a Special Self-Governing Province) under Article 17(2) of the Act shall be 3/100. <Amended on Mar. 14, 2023>

(3) The standards for subsidies to each Si/Gun/Gu (referring to standards for distributing a fixed portion of the Special Metropolitan City taxes, Metropolitan City taxes, Do taxes, and Special Self-Governing Province taxes which are determined to be subsidies for collecting the same, to each Si/Gun/Gu) under Article 17(2) of the Act shall be 3/100 of the amount of Special Metropolitan City taxes, Metropolitan City taxes, Do taxes, and Special Self-Governing Province taxes collectible by each Si/Gun/Gu; provided, where necessary in consideration of the actual regional circumstances, the standards for subsidies may be determined otherwise, such as by reflecting the number of taxes collected in addition to the amount of taxes collected, by ordinance of the Special Metropolitan City, Metropolitan City, Do, or Special Self-Governing Province; and where the number of taxes collected is reflected, the number of leisure taxes collected shall be excluded therefrom. <Amended on Mar. 14, 2023>

(4) The Special Metropolitan City taxes, Metropolitan City taxes, Do taxes, and Special Self-Governing Province taxes collected by the head of a Si/Gun/Gu shall be paid to the treasury of the relevant Special Metropolitan City, Metropolitan City, Do, or Special Self-Governing Province or shall be such treasury through a designated bank or post office, along with a payment report, by the deadline designated as follows: <Amended on Mar. 14, 2023>

1. Until the day immediately following the date such taxes are received in cases of a Si/Gun/Gu in an area where the treasury of the Special Metropolitan City, a Metropolitan City, a Do, or a Special Self-Governing Province, a designated bank, or a post office is located;

2. Within five days from the date such taxes are received in cases of a Si/Gun/Gu in a place other than a place where the treasury of the Special Metropolitan City, a Metropolitan City, a Do, or a Special Self-Governing Province, a designated bank, or a post office is located.

[Title Amended on Mar. 14, 2023]

Article 31-2(Exceptions to determination and period of deferment of collection) #

(1) Notwithstanding Article 31, where the deferment of collection, etc. is determined for any of the following persons for any reason prescribed in subparagraphs 1 through 4 or 6 of Article 25 of the Act, the period of the deferment of collection, etc. shall be up to one year from the date following the date the deferment of collection, etc. is determined; provided, where the relevant reason for the deferment of collection, etc. continues to exist even after the deferment of collection, etc. is determined under the main clause, the deferment of collection, etc. may be re-determined every six months within the period specified in paragraph (3): <Amended on Dec. 31, 2020; Feb. 18, 2022; Jun. 18, 2024; Sep. 23, 2025>

1. Small or medium enterprises defined in Article 2 of the Enforcement Decree of the Restriction of Special Taxation Act which has its domestic place of business in any of the following areas:

a. Employment disaster areas declared under Article 32-2(2) of the Framework Act on Employment Policy;

b. Regions determined and publicly notified under Article 29(1) of the Enforcement Decree of the Framework Act on Employment Policy;

c. Special areas for responding to industrial crisis designated under Article 10(1) of the Special Act on Response to Local Crisis and Recovery of Local Economy;

2. Taxpayers damaged in special disaster areas (limited to two years from the date of declaration) declared under Article 60(4) of Framework Act on the Management of Disasters and Safety.

(2) The deferment of collection, etc. under the main clause, with the exception of the subparagraphs, of paragraph (1) may be also determined when the determination of deferment of collection, etc. is granted under Article 31 for any reason prescribed in subparagraphs 1 through 4 or 6 of Article 25 of the Act during the period of the deferment of collection, etc. <Amended on Dec. 31, 2020>

(3) The period that the deferment of collection, etc. may be determined under the proviso, with the exception of the subparagraphs, of paragraph (1) (including where the deferment of collection, etc. is determined under paragraph (2)) shall be up to two years by calculating each of the following periods:

1. The period of the deferment of collection, etc. under the main clause, with the exception of the subparagraphs, of paragraph (1);

2. The period of the deferment of collection, etc. under Article 31 and paragraph (2) of this Article.

(4) Where the deferment of collection, etc. is determined under paragraph (1) or (2), the payment deadline in installments during that period and payment in installments shall be determined by the head of a local government.

[This Article Added on Jun. 26, 2018]

[Title Amended on Dec. 31, 2020]

Article 60-2(Attachment of virtual assets) #

(1) Where the head of a local government requests the transfer of a virtual asset specified in the Act on Reporting and Using Specified Financial Transaction Information (hereinafter referred to as "virtual asset") pursuant to Article 61(3) of the Act, he or she shall do so in accordance with the following classifications:

1. Where a delinquent taxpayer or a third party (excluding a virtual asset service provider defined in subparagraph 1n of Article 2 of the Act on Reporting and Using Specified Financial Transaction Information; hereafter in this subparagraph, the same shall apply) keeps the virtual asset of the delinquent taxpayer: The delinquent taxpayer or third party shall be required to transfer the relevant virtual asset to the virtual asset address designated by the head of a local government (referring to the virtual asset address under subparagraph 2b of Article 10-10 of the Enforcement Decree of the Act on Reporting and Using Specified Financial Transaction Information, and the account under subparagraph 2 shall be excluded; hereinafter the same shall apply);

2. Where a virtual asset service provider defined in subparagraph 1n 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 a delinquent taxpayer: The virtual asset service provider shall be required to transfer the relevant virtual asset from the delinquent taxpayer's account (referring to the unique identification number assigned by the virtual asset service provider to a customer for services including the transaction or storage of the virtual asset; hereinafter the same shall apply) to the account designated by the head of a local government.

(2) Where the head of a local government requests the transfer of a virtual asset in writing pursuant to Article 61(3) of the Act, the written request shall include the following matters:

1. The name or title and address of a delinquent taxpayer;

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

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

4. The deadline for transferring the virtual asset;

5. The address or account of the virtual asset designated by the head of a local government under the subparagraphs of paragraph (1);

6. Other matters equivalent to those referred to in subparagraphs 1 through 5, which are determined by the head of a local government to be necessary for transferring the virtual asset.

(3) Where a delinquent taxpayer has at least two types of virtual assets, the head of a local government may request a specific virtual asset to be transferred, taking into account the ease of selling them, their sizes by type, etc.

[This Article Added on Jun. 7, 2022]

Article 91-11(Sale by proxy by institutions specializing in sale) #

(1) The head of a local government shall select any of the following institutions as an institution specializing in sale under Article 103-4(1) of the Act (hereinafter referred to as "institution specializing in sale"): <Amended on Dec. 31, 2024>

1. Institutions which the head of a local government recognizes as having expertise and experience in sale of artworks, etc. under Article 103-4(1) of the Act (hereinafter referred to as "artworks, etc.") and publicly announces in the official gazette and on the website of the local government;

2. Institutions which the Commissioner of the National Tax Service has publicly announced in the official gazette and on the website of the National Tax Service pursuant to Article 75(1) of the Enforcement Decree of the National Tax Collection Act.

(2) Notwithstanding paragraph (1), if necessary, the head of a Si/Gun/Gu may select an institution specializing in sale, from among the institutions publicly announced by the Special Metropolitan City Mayor, a Metropolitan City Mayor, or a Do Governor pursuant to paragraph (1)1.

(3) A taxpayer who wishes to apply for the sale agency of artworks, etc., pursuant to Article 103-4(1) of the Act shall prepare an application form as prescribed by Decree of the Ministry of the Interior and Safety and submit it to the head of a local government. <Amended on Dec. 31, 2024>

(4) Where the head of a local government has selected an institution specializing in sale ex officio or at the request under paragraph (3) and requested it to conduct a public auction of artworks, etc. by proxy, he or she shall notify the taxpayers in possession of the artworks, etc. subject to sale, of such fact.

(5) When the head of a local government has requested an institution specializing in sale to sell artworks, etc. by proxy under Article 103-4(1) of the Act, he or she may deliver the artworks, etc. in his or her possession or in custody of a third party at his or her request to the institution specializing in sale. In such cases, with respect to the artworks, etc. in custody of a third party, delivery of the artworks, etc. may be replaced by delivery of a certificate of custody of the artworks, etc. issued by the third party. <Amended on Dec. 31, 2024>

(6) When the institution specializing in sale has taken over such artworks, etc. subject to sale pursuant to paragraph (5), it shall prepare a written confirmation of the transfer and acquisition of such artworks.

(7) Except as provided in paragraphs (1) through (6), detailed matters necessary for the procedures of selecting an institution specializing in sale and selling artworks, etc. shall be prescribed by ordinance of the relevant local government.

[This Article Added on Jan. 28, 2022]

Article 93(Deferred collection of delinquent local taxes) #

(1) The period of deferment of collecting delinquent local taxes under Article 105(1) of the Act shall be within one year after the date of such deferment.

(2) Notwithstanding paragraph (1), where the collection of delinquent local taxes is deferred for any of the following persons (including where the collection is deferred for any person who is granted with the deferment of collecting delinquent local taxes pursuant to paragraph (1) and is still in the period of deferment), the period of deferment of collecting delinquent local taxes shall be within two years (with regards to the portion, for which collection is deferred pursuant to paragraph (1), such period of deferment shall be included when calculating the period of deferment): <Added on Jun. 26, 2018; Feb. 18, 2022; Jun. 18, 2024; Sep. 23, 2025>

1. Small or medium enterprises defined in Article 2 of the Enforcement Decree of the Restriction of Special Taxation Act which has its domestic place of business in any of the following areas:

a. Employment disaster areas declared under Article 32-2(2) of the Framework Act on Employment Policy;

b. Regions determined and publicly notified under Article 29(1) of the Enforcement Decree of the Framework Act on Employment Policy;

c. Special areas for responding to industrial crisis designated under Article 10(1) of the Special Act on Response to Local Crisis and Recovery of Local Economy;

2. Taxpayers damaged in special disaster areas (limited to two years from the date of declaration) declared under Article 60(4) of Framework Act on the Management of Disasters and Safety.

(3) The head of a local government may collect the amount of delinquent local taxes, for which collecting delinquent local taxes has been deferred, in installments within the period of deferment of collecting delinquent local taxes under paragraph (1) or (2). <Amended on Jun. 26, 2018>

(4) Articles 32, 33, and 35 shall apply mutatis mutandis to an application for the deferment of collecting delinquent local taxes, notification of the deferment thereof, notification of the revocation of the deferment thereof, etc. <Amended on Jun. 26, 2018>

ENFORCEMENT DECREE OF THE LOCAL TAX COLLECTION ACT

Article 1(Purpose) #

Article 2(Certificate of tax payment) #

Article 3(Government agencies) #

Article 4(Submission of certificates of tax payment) #

Article 5(Exceptions to submission of certificates of tax payment) #

Article 6(Application for and issuance of certificates of tax payment) #

Article 7(Period of validity of certificates of tax payment) #

Article 8(Perusal of unpaid local taxes) #

Article 9(Reasons for exception to restrictions on permission) #

Article 10(Reporting on business subject to restrictions on government licensed business) #

Article 11(Procedures for and methods of imposing restrictions on government licensed business) #

Article 12(Calculating number of times taxpayer has failed to pay local taxes and reasons for exception to suspension of government licensed business or to revocation of permission therefor) #

Article 13(Procedures for suspending government-licensed business or revocation of permission therefor) #

Article 14(Replying results of measures concerning requests for restrictions on government licensed business) #

Article 15(Requests for ban on departing from Republic of Korea or lifting thereof) #

Article 16(Providing data on delinquent local taxes or temporary write-offs) #

Article 17(Requests for providing data on delinquent local taxes or temporary write-offs) #

Article 18(Scope of providing data concerning delinquent local taxes of foreigners and procedures for provision thereof) #

Article 19(Disclosure of list of persons substantially or habitually delinquent in payment of local taxes) #

Article 19-2(Request for statement of opinions by delinquent taxpayers regarding court-ordered confinement) #

Article 20(Notice to pay local taxes) #

Article 21(Payment notice of expenses for disposition on delinquency) #

Article 22(Payment notice to secondary taxpayers) #

Article 23(Notice to mortgagees) #

Article 24(Delegation of collecting Special Metropolitan City taxes, Metropolitan City taxes, Do taxes, and Special Self-Governing Province taxes) #

Article 25(Procedures for entrustment of collection) #

Article 26(Unavoidable incidents) #

Article 27(Local taxes that may be collected before payment deadline) #

Article 28(Notice of collection before payment deadline) #

Article 29(Methods of payment and receipt) #

Article 30(Receipt of money collectible by local governments by tax officials) #

Article 30-2(Provision of computerized registration data) #

Article 31(Determination and period of deferment of collection) #

Article 31-2(Exceptions to determination and period of deferment of collection) #

Article 32(Procedures for filing applications for deferment of collection) #

Article 33(Notice concerning deferment of collection) #

Article 34(Deferment of collection due to failure in service) #

Article 35(Notice of revoking deferment of collection) #

Article 36 #

Article 37(Matters to be stated in dunning letters) #

Article 38(Notice of demand to secondary taxpayers) #

Article 38-2(Those subject to, and methods of, fact-finding surveys) #

Article 38-3(Management of management register and provision of data) #

Article 39(Collecting delinquent local taxes on common property) #

Article 40(Notice of attachment) #

Article 41(Continuation to take measures to collect delinquent local taxes) #

Article 42(Business subject to search at night) #

Article 43(Restrictions on access while collecting delinquent local taxes) #

Article 44(Requests for inquiries and inspections) #

Article 45(Procedures for nullifying fraudulent conduct) #

Article 45-2(Procedures for entrusting dispositions on delinquency) #

Article 46(Property prohibited from attachment) #

Article 47(Limits on attachment of wages) #

Article 48(Notice of attachment of property provisionally attached or disposed of) #

Article 49(Exceptions to validity of attachment of fruits) #

Article 50(Indication of attached personal property) #

Article 51(Procedures for using or profiting from attached personal property) #

Article 52(Attachment of conditional obligations) #

Article 53(Procedures following failure to settle debts) #

Article 54(Registration of attachment of real estate) #

Article 55(Registration of partitioned or divided real estate) #

Article 56(Procedures for registering preservation of real estate) #

Article 57(Registration of attachment of motor vehicles) #

Article 58(Procedures for using or profiting from attached real estate) #

Article 59(Claims to ownership by third parties) #

Article 60(Recordal, registration of attachment of intangible property rights) #

Article 60-2(Attachment of virtual assets) #

Article 61(Registration of attachment of rights to state or public property) #

Article 61-2(Requirement for releasing attachment) #

Article 62(Report on releasing attachment) #

Article 62-2(Release of virtual assets from attachment) #

Article 63(Notice of releasing attachment) #

Article 64(Recordal or registration of cancellation of attachment) #

Article 65(Requesting delivery following declaration of bankruptcy) #

Article 66(Notice of delivery of movables given by agencies that have attached personal property) #

Article 67(Acquisition of movables in attachment of which heads of local governments have participated) #

Article 68(Application of provisions concerning ordinary attachment mutatis mutandis) #

Article 69(Methods of sale at public auction) #

Article 70(Persons to be notified when attached property Is directly sold) #