SEOUL METROPOLITAN GOVERNMENT ORDINANCE ON TAXES
- Enactment No. 8, Feb. 05, 1952
- Whole Amendment No. 27, Jun. 26, 1953
- Partial Amendment No. 30, Aug. 01, 1953
- Whole Amendment No. 54, Jul. 02, 1954
- Partial Amendment No. 132, Jun. 01, 1957
- Partial Amendment No. 160, Mar. 27, 1959
- Partial Amendment No. 176, Feb. 02, 1960
- Partial Amendment No. 194, Feb. 14, 1961
- Partial Amendment No. 195, Feb. 14, 1961
- Partial Amendment No. 210, Aug. 11, 1961
- Partial Amendment No. 229, Feb. 09, 1962
- Partial Amendment No. 237, Jun. 30, 1962
- Partial Amendment No. 285, Jan. 19, 1963
- Whole Amendment No. 294, Mar. 05, 1963
- Partial Amendment No. 325, Feb. 12, 1964
- Partial Amendment No. 343, Jun. 10, 1964
- Partial Amendment No. 394, Jun. 16, 1965
- Partial Amendment No. 468, Feb. 17, 1967
- Partial Amendment No. 477, Jun. 01, 1967
- Partial Amendment No. 525, Mar. 20, 1968
- Partial Amendment No. 550, Aug. 05, 1968
- Partial Amendment No. 648, Dec. 23, 1970
- Partial Amendment No. 688, Jan. 15, 1971
- Whole Amendment No. 786, Jul. 03, 1973
- Partial Amendment No. 809, Dec. 15, 1973
- Partial Amendment No. 823, Mar. 23, 1974
- Partial Amendment No. 867, Jul. 25, 1974
- Partial Amendment No. 949, Apr. 30, 1975
- Partial Amendment No. 964, Jul. 10, 1975
- Partial Amendment No. 1013, Jan. 24, 1976
- Partial Amendment No. 1059, Jul. 28, 1976
- Whole Amendment No. 1143, Feb. 18, 1977
- Partial Amendment No. 1304, Jan. 20, 1979
- Partial Amendment No. 1314, Feb. 09, 1979
- Partial Amendment No. 1322, Apr. 20, 1979
- Partial Amendment No. 1375, Nov. 15, 1979
- Partial Amendment No. 1396, Jan. 30, 1980
- Partial Amendment No. 1583, Dec. 31, 1981
- Partial Amendment No. 1636, Jun. 01, 1982
- Partial Amendment No. 1710, Dec. 31, 1982
- Partial Amendment No. 1796, Aug. 26, 1983
- Partial Amendment No. 1900, Jul. 16, 1984
- Partial Amendment No. 1908, Sep. 06, 1984
- Partial Amendment No. 1997, Mar. 28, 1985
- Whole Amendment No. 2311, May. 07, 1988
- Partial Amendment No. 2367, Jun. 19, 1988
- Partial Amendment No. 2412, Jan. 01, 1989
- Partial Amendment No. 2547, Dec. 20, 1989
- Partial Amendment No. 2648, Sep. 20, 1990
- Partial Amendment No. 2651, Oct. 06, 1990
- Partial Amendment No. 2704, Jan. 15, 1991
- Partial Amendment No. 2778, Jun. 29, 1991
- Whole Amendment No. 2860, Dec. 31, 1991
- Amendment of Other Laws No. 2990, Mar. 18, 1993
- Partial Amendment No. 3072, Mar. 15, 1994
- Partial Amendment No. 3130, Oct. 31, 1994
- Partial Amendment No. 3173, Mar. 20, 1995
- Partial Amendment No. 3244, Dec. 30, 1995
- Partial Amendment No. 3276, Mar. 30, 1996
- Partial Amendment No. 3299, May. 20, 1996
- Partial Amendment No. 3331, Sep. 30, 1996
- Partial Amendment No. 3444, Dec. 23, 1997
- Partial Amendment No. 3477, Apr. 06, 1998
- Partial Amendment No. 3542, Dec. 31, 1998
- Partial Amendment No. 3573, Mar. 20, 1999
- Partial Amendment No. 3695, Dec. 31, 1999
- Partial Amendment No. 3782, Sep. 25, 2000
- Partial Amendment No. 3812, Dec. 30, 2000
- Partial Amendment No. 3899, Sep. 29, 2001
- Partial Amendment No. 3977, Mar. 20, 2002
- Partial Amendment No. 4091, May. 15, 2003
- Amendment of Other Laws No. 4131, Jul. 25, 2003
- Amendment of Other Laws No. 4167, Dec. 30, 2003
- Partial Amendment No. 4182, Mar. 30, 2004
- Partial Amendment No. 4271, Apr. 14, 2005
- Partial Amendment No. 4271, May. 04, 2006
- Partial Amendment No. 4497, Apr. 17, 2007
- Partial Amendment No. 4577, Nov. 01, 2007
- Amendment of Other Laws No. 4611, Mar. 12, 2008
- Partial Amendment No. 4802, May. 28, 2009
- Partial Amendment No. 4966, Apr. 22, 2010
- Partial Amendment No. 5048, Nov. 04, 2010
- Whole Amendment No. 5063, Dec. 31, 2010
- Partial Amendment No. 5140, Jul. 28, 2011
- Partial Amendment No. 5498, May. 16, 2013
- Partial Amendment No. 5663, Mar. 20, 2014
- Partial Amendment No. 5935, May. 14, 2015
- Whole Amendment No. 6201, May. 19, 2016
- Amendment of Other Laws No. 6386, Jan. 05, 2017
- Partial Amendment No. 7611, Jul. 16, 2020
- Partial Amendment No. 7956, Mar. 25, 2021
- Partial Amendment No. 8031, May. 20, 2021
- Partial Amendment No. 8394, Apr. 28, 2022
Enactment No. 8, Feb. 05, 1952 | Whole Amendment No. 27, Jun. 26, 1953 |
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SECTION 1 Common Provisions
Article 1 (Grounds for Taxation)
Except as otherwise provided in Acts, their subordinate statutes and others, the tax items, taxable objects, tax bases, tax rates, and any other imposition and collection of taxes of the Seoul Metropolitan Government (hereinafter referred to as the "City taxes") shall be governed by this Ordinance.
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Article 2 (Definitions)
The definitions of terms used in this Ordinance shall be as follows:
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Article 3 (Tax Items)
(1) The City taxes shall consist of ordinary taxes and objective taxes.
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Article 4 (Ordinance on Exemption from Taxation, etc.)
The exemption from the imposition of City taxes, unequal taxation, or partial taxation under Article 9 of the Local Tax Act (hereinafter referred to as the "Act") shall be provided for by any other ordinance of the Seoul Metropolitan Government. <Amended by Ordinance No. 4380, May 4, 2006>
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Article 5 (Seoul Special Metropolitan City Rule on Enforcement of This Ordinance)
Necessary matters concerning the enforcement of this Ordinance shall be provided for by rule of the Seoul Metropolitan Government.
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SECTION 2 Imposition and Collection
Article 6 (Delegation of Affairs Relating to Imposition and Collection)
(1) Except as otherwise provided, the Mayor shall delegate affairs relating to the imposition and collection of City taxes to the head of any Gu (including the head of its branch office; hereinafter the same shall apply) having jurisdiction over a place where the relevant taxable objects are located, who shall deal with such affairs. imposition and collection. <Amended by Ordinance No. 3899, Sep. 29, 2001>
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Article 7 (Extension of Time Limit for Payment)
(1) If a person obliged to pay any City tax or other persons obliged to make the extraordinary collection intend to be granted the extension of time limit for payment under Article 26-2 of the Act, they shall submit an application provided in Article 9 of the Enforcement Rule of the Local Tax Act (hereinafter referred to as the "Enforcement Rule") to the head of any Gu having jurisdiction over the place of the payment of such City tax not later than the said time limit. <Amended by Ordinance No. 3173, Mar. 20, 1995; Ordinance No. 4380, May 4, 2006; Ordinance No. 4497, Apr. 17, 2007>
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Article 8 (Restriction of Permission, etc.)
If the head of any Gu concerned requests the competent authorities not to grant permission, etc. under Article 25 of the Enforcement Decree of the Local Tax Act (hereinafter referred to as the "Decree"), he/she shall submit to such authorities a written request including the following. In this case, he/she shall, without any delay, inform the relevant person obliged to pay any City tax and the relevant person obliged to make the extraordinary collection. <Amended by Ordinance No. 3444, Dec. 23, 1997; Ordinance No. 4380, May 4, 2006>
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Article 9 (Application for Deferment of Collection)
Any person who intends to be granted any such deferment of collection and so on as is provided for in Article 41 of the Act shall submit any such written application as is provided for in Article 16 of the Enforcement Rule to the head of any Gu having jurisdiction over the place of the payment of any relevant City tax. <Amended by Ordinance No. 3173, Mar. 20, 1995>
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Article 10 Deleted. <by Ordinance No. 4182, Mar. 30, 2004>
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Article 11 (Disposal of Omitted Impositions)
With respect to impositions evaded by any omission, fraud or other unjustifiable acts, the amount of money calculated by applying the tax rate of the taxable year shall be en bloc imposed and collected.
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Article 12 (Submission of Documents through Head of Gu)
(1) Written returns or reports, written applications and other documents which are submitted to the Mayor under this Ordinance shall be submitted through the head of any Gu having jurisdiction over the place of the payment of any relevant City tax.
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Article 13 (Designation of Time Limit for Payment)
If the time limit for the payment of any City tax is designated, that time limit shall be so designated within fifteen days after any notice or announcement (including a notice or announcement of the payment to the secondary person who is under obligation to pay the City tax) of the payment of the said City tax is given or made respectively, except as otherwise provided in other Acts and subordinate statutes.
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Article 13-2 (Methods of Serving Documents) (1) The service of a written notice of the payment of any City tax, a written announcement of the payment of any City tax, a written demand notice of the payment of any City tax and a written peremptory notice of the payment of any City tax may be effected by delivery through the head of a Tong and the head of a Ban who are commissioned pursuant to the provisions of any relevant autonomous Gu Ordinance under Article 39-2 (1) of the Decree. In this case, allowances may be paid to the head of a Tong and the head of a Ban to such an extent as the relevant budget permits, taking into account postal rates or service quantities. <Newly Inserted by Ordinance No. 3444, Dec. 23, 1997>
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Article 14 (Service by Publication)
The service by publication as is provided for in Article 52 (2) of the Act shall be made by being inserted in daily newspapers or by being posted on such bulletin boards as are provided for by rule of the Seoul Metropolitan Government.
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Article 15 (City Tax Collection Subsidies)
(1) If any Gu collects City taxes and pays them to the Seoul Special Metropolitan City, the Mayor shall grant to the said Gu the collection subsidies as are provided for in Article 41 of the Decree for the expenses for disposal relevant to such collection every month: Provided, That in case of the local education tax, the collection subsidies shall be granted. <Amended by Ordinance No. 3812, Dec. 30, 2000>
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Article 16 (Local Tax Deliberation Committee) (1) There shall be established a Local Tax Deliberation Committee of the Seoul Special Metropolitan City (hereinafter referred to as the “Committee”) to deliberate and resolve on applications for objections and requests for examination with respect to local taxes under Article 58 of the Decree. <Amended by Ordinance No. 3782, Sep. 25, 2000>
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Article 16-2 (Pretax Propriety Examination Committee) (1) There shall be established a Pretax Propriety Examination Committee of the Seoul Special Metropolitan City (hereinafter referred to as the "Propriety Examination Committee") to examine, prior to the imposition of any City tax, whether or not such imposition is legal under Article 36-3 of the Enforcement Rule. <Amended by Ordinance No. 3477, Apr. 6, 1998>
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Article 16-3 (Tax Base Deliberation Committee) (1) There shall be established a Local Tax Base Deliberation Committee of the Seoul Special Metropolitan City to deliberate on the matters concerning the local tax base under Article 81-2 of the Decree. <Newly Inserted by Ordinance No. 3782, Sep. 25, 2000>
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Article 16-4 (Local Tax Information Disclosure Deliberation Committee)
(1) There shall be established a Seoul Metropolitan Government's Local Tax Information Disclosure Deliberation Committee to deliberate on whether or not to disclose information on nonpayment of taxes of delinquent taxpayers under Article 69-2 (2) of the Act. <Amended by Ordinance No. 4497, Apr. 17, 2007>
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SECTION 1 Acquisition Tax
Article 17 (Reported Matters Relating to Non-taxation and Tax Reduction or Exemption)
Any person who intends to be granted the reduction of acquisition tax or the freedom or exemption therefrom under Articles 107 through 110 and Chapter Ⅴ of the Act shall submit documents capable of verifying the following matters to the head of any Gu having jurisdiction over the place in which the relevant taxable object is located: <Amended by Ordinance No. 3173, Mar. 20, 1995; Ordinance No. 4497, Apr. 17, 2007; Ordinance No. 4577, Nov. 1, 2007>
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Article 18 Deleted. <by Ordinance No. 4611, Mar. 12, 2008>
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Article 19 Deleted. <by Ordinance No. 3812, Dec. 30, 2000>
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Article 19-2 (Tax Rate) The acquisition tax rate as is provided for in Article 112 (6) of the Act shall be 20/1,000 of the value of the acquired article or the amount of money to be paid in yearly installments. <Newly Inserted by Ordinance No. 3444, Dec. 23, 1997>
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Article 20 (Return and Payment of Acquisition Tax) (1) Any person who acquires any such article as is subject to the imposition of the acquisition tax shall, within thirty days after such acquisition [within six months after the commencement date of inheritance, in case of the acquisition due to the said inheritance, and after the date of judicial declaration of disappearance, in case of the acquisition due to a judicial declaration of disappearance (nine months, if the taxpayer has his domicile in a foreign country, respectively)], return and pay that amount of the acquisition tax which is calculated by applying any such tax rate as is provided for in Article 112 of the Act to the base amount of the acquisition tax on that article, accompanied by relevant evidential documents including such matters as are provided for in any of the following subparagraphs, to the head of any Gu having jurisdiction over the place in which the said article is situated. <Amended by Ordinance No. 3173, Mar. 20, 1995; Ordinance No. 3444, Dec. 23, 1997; Ordinance No. 3477, Apr. 6, 1998; Ordinance No. 4182, Mar. 30, 2004; Ordinance No. 4380, May 4, 2006; Ordinance No. 4577, Nov. 1, 2007>
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Article 21 (Application for Exemption from Acquisition Tax on Those Forest Trees Which Are Used for Mines)
If any person who has acquired those forest trees which are used for a mine intends to be exempted from the acquisition tax under Article 285 (1) of the Act, he/she shall submit a written report in which such matters as are provided for in any of the following subparagraphs are entered to the head of any Gu concerned together with those documents which verify the person who establishes a mining right or who operates the said mine and other relevant documents, such as a written agreement for such acquisition, a written permission for the deforestation, and so on. <Amended by Ordinance No. 3173, Mar. 20, 1995>
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Article 22 Deleted. <by Ordinance No. 3072, Mar. 15, 1994>
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Article 23 Deleted. <by Ordinance No. 3812, Dec. 30, 2000>
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Article 23-2 (Tax Rates on Registration of Immovable Property) Registration tax rates referred to in Article 131 (5) of the Act shall be as follows:
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Article 23-3 (Return and Payment of Registration Tax)
Any person who intends to register or record an article subject to the imposition of registration tax shall, prior to application for such registration or record, return and pay, to the head of any Gu having jurisdiction over the place in which such article is located, the amount of registration tax obtained by applying the tax rate referred to in any of Articles 131 through 143, 145 and 146 of the Act to the amount of the tax base referred to in Article 130 of the Act, accompanied by relevant evidential documents similar to those referred to in Article 20 of this Ordinance. <Amended by Ordinance No. 4577, Nov. 1, 2007>
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SECTION 2 Registration Tax
Article 24 (Reported Matters Relating to Non-taxation and Tax Reduction or Exemption)
Any person who intends to be granted the reduction of registration tax or the freedom or exemption therefrom under Articles 127, 127-2 and 128 and Chapter Ⅴ of the Act shall submit documents capable of verifying the following matters to the head of any Gu having jurisdiction over the place in which the relevant taxable object is located: <Amended by Ordinance No. 3173, Mar. 20, 1995; Ordinance No. 4497, Apr. 17, 2007; Ordinance No. 4577, Nov. 1, 2007>
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Article 25 (Reduction of Registration Tax on That Immovable Property Which Is Acquired for Direct Use for Purchase and Sale Business and so on)
The provisions of Article 18 of this Ordinance shall apply mutatis mutandis to the scope and rate of reduction with respect to any such purchase and sale business and so on as is provided for in Article 266 (3) of the Act. <Amended by Ordinance No. 3299, May 20, 1996>
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SECTION 3 Per Capita Inhabitant Tax
Article 26 (Tax Rates)
The per capita inhabitant tax rates under Article 176 (1) 1 (a) and (3) of the Act shall be as follows: <Amended by Ordinance No. 4497, Apr. 17, 2007; Ordinance No. 4966, Apr. 22, 2010>
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SECTION 3-4 Pro Rata Local Income Tax
Article 27 (Tax Rates)
The rates of the pro rata local income tax under Article 176-12 (2) of the Act shall be as follows: <Newly Inserted by Ordinance No. 4966, Apr. 22, 2010>
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SECTION 4 Vehicle Tax
Article 28 (Tax Base and Tax Rates)
(1) The rate of vehicle tax (referring to the annual tax amount per vehicle) shall be as follows: <Amended by Ordinance No. 4271, Apr. 14, 2005; Ordinance No. 4497, Apr. 17, 2007; Ordinance No. 4577, Nov. 1, 2007>
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SECTION 4-2 Driving Tax
Article 29 (Confirmation of Payment of Driving Tax) (1) The Mayor shall receive the driving tax from the Mayor of the Ulsan Metropolitan City every month and confirm whether or not the proportionally divided and calculated amount of the said driving tax is accurate.
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SECTION 5 Local Consumption Tax
Article 30 (Verification of Payment of Local Consumption Act)
The Mayor shall, when he/she receives the payment of the local consumption tax pursuant to Article 159-7 (2) of the Act, verify whether the pro rata tax amount is correct and shall, if the pro rata tax amount does not conform to the pro rata tax amount prescribed by Acts and subordinate statutes governing local taxes, correct the amount immediately. <Newly Inserted by Ordinance No. 4966, Apr. 22, 2010>
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Article 31 Deleted. <by Ordinance No. 4966, Apr. 22, 2010>
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Article 32 Deleted. <by Ordinance No. 4966, Apr. 22, 2010>
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Article 33 Deleted. <by Ordinance No. 3812, Dec. 30, 2000>
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Article 34 Deleted. <by Ordinance No. 3812, Dec. 30, 2000>
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Article 35 Deleted. <by Ordinance No. 3812, Dec. 30, 2000>
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Article 36 Deleted. <by Ordinance No. 3812, Dec. 30, 2000>
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Article 37 Deleted. <by Ordinance No. 3812, Dec. 30, 2000>
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Article 38 Deleted. <by Ordinance No. 3812, Dec. 30, 2000>
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SECTION 6 Excise Tax on Tobacco
Article 39 (Matters Subject to Report by Person Who Carries Tobacco to Any Other Place without Paying Excise Tax Thereon and by Any Other Person Who Is Exempted from Imposition of That Excise Tax)
Any person who intends to carry tobacco to any other place without paying the excise tax thereon under Article 231 of the Act or who intends to be exempted from the imposition of that excise tax under Article 232 of the Act, shall submit those documents which are able to verify such matters as are referred to in any of the following subparagraphs to the Mayor who has jurisdiction over any manufacturing place of the said tobacco or bonded zone: <Amended by Ordinance No. 4577, Nov. 1, 2007>
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Article 40 (Obligation to Make An Entry in Book)
Any person who manufactures tobacco or who imports and sells tobacco shall enter the matters concerning any manufacture, importation, distribution for sale and so on of tobacco in books and keep them for five years.
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SECTION 7 Butchery Tax
Article 41 (Tax Base)
The butchery tax base shall be examined and determined by the Mayor on the basis of the market price as of January 1 and July 1 every year. <Amended by Ordinance No. 4182, Mar. 30, 2004>
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Article 42 (Tax Rates)
The butchery tax rates shall be as follows:
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Article 43 (Method of Collection)
The butchery tax shall be collected by an extraordinary collection method: Provided, That if it is difficult to collect the butchery tax by the extraordinary collection method, it shall be collected by an ordinary collection method within any such fixed time limit for payment as does not exceed fifteen days.
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Article 44 (Designation of Person Who Is under Obligation to Make Extraordinary Collection)
(1) If cattle or pigs are butchered in a slaughterhouse, any person who manages the slaughterhouse shall be designated as the person who is under obligation to make the extraordinary collection, the butchery tax shall be imposed and collected every time when cattle or pigs are butchered.
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Article 45 (Payment Simultaneous with Return)
(1) A person obliged to make the extraordinary collection of the butchery tax shall, not later than the fifth day of each month, draw up a written return under Article 104-2 of the Enforcement Rule, enter the number of such butchered cattle or pigs as are subject to the butchery tax collected or to be collected during the preceding month, the butchery tax base amount, the butchery tax amount, and other matters deemed necessary in the written return, submit the said written return to the head of any Gu concerned, and meet the payment money: Provided, That a person obliged to make the extraordinary collection of the butchery tax on cattle or pigs butchered in any place other than a slaughterhouse shall collect the butchery tax every time when the said cattle or pigs are butchered and make payment without any delay. <Amended by Ordinance No. 4577, Nov. 1, 2007>
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Article 46 (Determination and Rectification of Tax Amount)
(1) If a person obliged to make the extraordinary collection of butchery tax fails to make a return provided in Article 45 or is deemed to make an unjustifiable return, the head of the Gu concerned shall determine or rectify the amount of butchery tax. <Amended by Ordinance No. 4497, Apr. 17, 2007>
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Article 47 (Additional Tax Amount)
If a person obliged to make the extraordinary collection neither returns nor pays the amount of the butchery tax determined or rectified under Articles 45 and 46, the head of any Gu concerned shall collect any other such amount of the butchery tax as calculated by adding the determined or rectified amount of the butchery tax to the amount of money equivalent to 10/100 thereof from the person obliged to make the extraordinary collection not later than the time limit for payment not exceeding fifteen days.
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Article 48 (Obligation to Keep Book)
(1) Any person who manages a slaughterhouse shall enter those matters which are provided for in any of the following subparagraphs in a book:
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SECTION 8 Special Metropolitan City Property Tax
Article 49 (Return and Payment) (1) The persons obliged to pay the leisure tax shall, not later than the tenth day of the month following that which includes the sales date of winner voting tickets, winning horse voting tickets and so on with respect to the taxable objects as are provided for in Article 152 of the Act such as a bicycle racing, a motorboat racing and a horse racing (hereafter referred to as the “bicycle racing and so on” in this Section), submit any such written return and payment as is provided for in Article 56-2 of the Enforcement Rule to the head of any Gu having jurisdiction over the place in which the relevant bicycle racing ground and so on or ticket office outside such ground is located, and return and pay the said leisure tax. <Amended by Ordinance No. 3977, Mar. 20, 2002; Ordinance No. 4182, Mar. 30, 2004>
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Article 50 (Obligation to Keep Book)
(1) The persons obliged to pay the leisure tax shall enter in a book such matters concerning the management and operation of the bicycle racing and so on as are provided for in any of the following subparagraphs and keep the book: <Amended by Ordinance No. 3977, Mar. 20, 2002>
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Article 51 (Base, etc. of Special Metropolitan City Property Tax)
The matters relating to the base, rate, date of payment, etc. of any Special Metropolitan City property tax under Article 6-2 of the Act shall be provided for by ordinance of the autonomous Gu in which the object subject to such property tax is located.
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Article 52 (Grant of Special Metropolitan City Property Tax)
The Mayor shall equally grant the total amount of Special Metropolitan City property tax to the autonomous Gus under his/her jurisdiction as common property tax transfer money under Article 6-3 of the Act: Provided, That when such grant is of no practical use because the amount of collection is small or when refunded, such total amount shall, after the settlement, be granted to such autonomous Gus, taking into account the actual results of collection.
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Article 52-2 (Procedures, etc. for Granting Common Property Tax Transfer Money)
(1) Any common property tax transfer money referred to in Article 52 shall be granted to the autonomous Gus until the month following that in which any Special Metropolitan City property tax is collected.
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SECTION 1 Urban Planning Tax
Article 53 (Person Who Is under Obligation to Pay Urban Planning Tax, etc.)
The urban planning tax shall, in accordance with Article 195 of the Decree, be imposed upon any person who owns any land, building or house in an urban area referred to in the National Land Planning and Utilization Act as of the base date of the said urban planning tax and who is entered as an owner of such land, building or house in a property tax assessment register which is, in accordance with Article 195 of the Act, kept by the Gu having jurisdiction over the place where such land, building or house is situated (hereinafter referred to as an "assessment register of the property tax"). <Amended by Ordinance No. 3299, May 20, 1996; Ordinance No. 4131, Jul. 25, 2003; Ordinance No. 4182, Mar. 30, 2004; Ordinance No. 4271, Apr. 14, 2005; Ordinance No. 4380, May 4, 2006; Ordinance No. 4577, Nov. 1, 2007>
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Article 54 (Public Notification of Areas Subject to Imposition of Urban Planning Tax)
(1) The Mayor shall notify the public of those areas which are subject to the imposition of the urban planning tax after being passed a resolution therefor by the Seoul Metropolitan Council.
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Article 55 (Those Matters Which Shall Be Reported by Such Persons As Are Subject to Non-taxation and Tax Reduction or Exemption)
Any person who intends to be granted the reduction of the urban planning tax or the freedom or exemption therefrom under Article 238-2, Article 287 and Article 288 of the Act, shall submit to the head of any Gu concerned those documents which are able to verify such matters as are provided for in any of the following subparagraphs not later than the urban planning tax base date: <Amended by Ordinance No. 3299, May 20, 1996; Ordinance No. 4182, Mar. 30, 2004; Ordinance No. 4271, Apr. 14, 2005; Ordinance No. 4577, Nov. 1, 2007>
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Article 56 (Report and Announcement of Discontinuance of Use of Land or Building for Public Use or Public Utilities)
(1) If there is no reason for a person who has been free of or exempted from urban planning tax or who has been granted any reduction therein under Articles 238-2, 287 and 288 of the Act to be free of or exempted from the said urban planning tax or to be granted such reduction, the user of any relevant land, building or house shall, without delay, present to the head of the Gu concerned the matters relating to that land, building or house which shall be reported under Article 55 of this Ordinance, the date of the discontinuance of its use for public utilities, and other necessary matters. <Amended by Ordinance No. 3173, Mar. 20, 1995; Ordinance No. 4182, Mar. 30, 2004; Ordinance No. 4271, Apr. 14, 2005; Ordinance No. 4497, Apr. 17, 2007>
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Article 57 (Designation of Tax Payment Manager and Report Thereon)
(1) If the persons obliged to pay the urban planning tax neither use directly, nor profit from, any relevant land, building or house, other persons who use or profit from that land, building or house shall be designated as the managers of the payment of the urban planning tax, and a written report on such designation shall be submitted to the head of a Gu concerned not later than ten days after being so designated. If the managers of the payment of the urban planning tax and the reported matters are changed, a written report on the designation of those managers shall be submitted to the head of a Gu concerned not later than ten days after being so changed. <Amended by Ordinance No. 4271, Apr. 14, 2005>
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Article 58 (Imposition of Urban Planning Tax According to Actual Conditions)
If the registered conditions in the public book and the actual conditions of those articles which are subject to the imposition of the urban planning tax are different from each other, the said urban planning tax shall be imposed according to such actual conditions: Provided, That the urban planning tax shall be imposed upon any land in a zone as is provided for in any of the following subparagraphs in which any such project as is referred to in Article 109 (3) of the Act is de facto completed according to lots of that land and any construction work is possible thereby and which is, in turn, deemed to be a site, among such lands as are provided for in the same paragraph of the same Article of the Act:
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Article 59 (Tax Rate)
The urban planning tax rate shall be 1.4/1000. <Amended by Ordinance No. , May 28, 2009>
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Article 60 (Payment Notice, Imposition or Collection of Tax)
The notice of the payment of the urban planning tax shall be given by a written notice of the payment of the property tax in which the matters concerning the payment of both taxes are entered, and the imposition and collection of the urban planning tax shall be followed by referring to the practices of imposition and collection of the property tax. <Amended by Ordinance No. 4271, Apr. 14, 2005>
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Article 61 (Obligation to Make Report)
(1) In the following cases, the persons obliged to pay urban planning tax shall, not later than thirty days, submit a report including the matters relating to the place in which the relevant building is located as well as the construction date, lot number, structure, use or purpose, the number of floors and area of that building to the head of any Gu having jurisdiction over such place: <Amended by Ordinance No. 4271, Apr. 14, 2005; Ordinance No. 4497, Apr. 17, 2007>
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Article 62 (Ex Officio Entry in Assessment Register)
If the persons obliged to pay the urban planning tax do not submit any such written return as is provided for in Article 61, the head of a Gu concerned shall designate other persons who are deemed to be the owners of the relevant land, buildings or houses as the persons obliged to pay the urban planning tax, make an ex officio entry in the assessment register of the property tax and inform the persons obliged to pay the urban planning tax. <Amended by Ordinance No. 4271, Apr. 14, 2005>
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Article 63 (Person Who Is under Obligation to Pay Common Fire Fighting Facility Tax)
Sub-section 1 Common Fire Fighting Facility Tax
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Article 64 (Areas Which Are Subject to Imposition of Common Fire Fighting Facility Tax)
Those areas which are subject to the imposition of the common fire fighting facility tax shall be all the fire fighting administration jurisdictions within administrative districts of Seoul.
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Article 64-2 (Tax Rates) (1) The amount of the common fire fighting facility tax shall be any such amount of money as is calculated by applying the following tax rates to the tax bases as are provided for in Article 240 of the Act. <Amended by Ordinance No. , May 28, 2009>
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Article 65 (Those Matters Which Shall Be Reported by Such Persons As Are Subject to Non-taxation and Tax Reduction or Exemption)
Any person who intends to be granted the reduction of the common fire fighting facility tax or the freedom or exemption therefrom under Article 242 and Chapter Ⅴ of the Act, shall, not later than the common fire fighting facility tax base date, submit those documents which are able to verify such matters as are provided for in any of the following subparagraphs to the head of any Gu having jurisdiction over the place in which the relevant taxable objects are located: <Amended by Ordinance No. 4577, Nov. 1, 2007>
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Article 66 (Report and Announcement of Discontinuance of Use of Buildings or Ships for Public Use or Public Utilities)
(1) If there comes not to exist any reason for any person who has been free of the common facility tax under Article 242 (1) of the Act to be so free of the said common facility tax, he/she shall announce those matters which are subject to a report on any relevant building or ship under Article 65 of this Ordinance, the date of the discontinuance of use of the relevant building or ship for public use or public utilities, and other necessary matters to the head of any Gu having jurisdiction over the place in which the said relevant building or ship is located. <Amended by Ordinance No. 3299, May 20, 1996>
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Article 67 (Designation of Tax Payment Manager and Report Thereon)
(1) If the persons obliged to pay the common facility tax neither directly use nor profit from any relevant building or ship, other persons who use and profit from the relevant buildings or ships shall be designated as the managers of the payment of the said common facility tax, and a written report on such designation shall be submitted to the head of any Gu concerned not later than ten days after being so designated. The same shall apply if the said managers are changed and if the reported matters are modified.
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Article 68 (Imposition of Common Facility Tax According to Actual Conditions)
If the registered conditions in the public book and the actual conditions of those articles which are subject to the imposition of the common facility tax are different from each other, the said common facility tax shall be imposed according to such actual conditions.
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Article 69 (Payment Notice, Imposition or Collection of Tax)
(1) The notice of the payment of the common facility tax shall be given by a written notice of the payment of the property tax in which the matters concerning the payment of the said common facility tax and property tax are entered, and the imposition or collection of the common facility tax shall be followed by referring to the practices of that of the property tax.
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Article 70 (Obligation to Make Report on Buildings)
(1) In the following cases, the persons obliged to pay common facility tax shall, not later than thirty days, submit a report including the matters relating to the place in which the relevant building is located as well as the construction date, structure, use or purpose, the number of floors and area of that building to the head of any Gu having jurisdiction over such place: <Amended by Ordinance No. 4497, Apr. 17, 2007>
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Article 71 (Obligation to Make Report on Ships)
In the following cases, the persons obliged to pay common facility tax shall, not later than thirty days, submit a report including the matters relating to the category, name, construction date, engine number, moorage places, use or purpose, tonnage, and acquisition price for the relevant ship, the date on which the fact that the said common facility tax should be imposed thereupon occurs, and other necessary matters to the head of any Gu having jurisdiction over the place in which the relevant ship is located: Provided, That when a return of property tax under Article 194 of the Act is filed to such head, it shall be deemed to be filed under this provision: <Amended by Ordinance No. 4497, Apr. 17, 2007>
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Article 72 (Obligation to Make Report and Ex Officio Entry)
If the persons obliged to pay the common facility tax do not submit any such written returns as is provided for in Article 70 and Article 71, the head of any Gu concerned shall designate other persons who are deemed to be the owners of the relevant buildings or ships as the persons obliged to pay the common facility tax, make an ex officio entry in an assessment register of the property tax, and inform the persons obliged to pay the common facility tax thereof.
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Article 73 (Persons obliged to Pay Regional Development Tax on Water Which May Be Used for Generation of Electricity)
Sub-section 1 Water Which May Be Used for Generation of Electricity
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Article 74 (Those Matters Which Shall Be Reported by Such Persons As Are Subject to Non-taxation and Tax Reduction or Exemption)
Any person who intends to be free of the regional development tax under of Article 255 (2) of the Act, shall submit those documents which are able to verify such matters as are provided for in any of the following subparagraphs to the head of any Gu having jurisdiction over the place in which the relevant hydroelectric power plant is situated: <Amended by Ordinance No. 3299, May 20, 1996>
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Article 75 (Tax Base and Tax Rate)
Regional development tax on water for the generation of electricity shall be two won per ten cubic meters of water used for such generation. <Amended by Ordinance No. 3695, Dec. 31, 1999; Ordinance No. 4497, Apr. 17, 2007>
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Article 76 (Areas Which Are Subject to Imposition of Regional Development Tax on Water Which May Be Used for Generation of Electricity and so on) (1) Those areas which are subject to the imposition of the regional development tax on any such water as may be used for the generation of electricity shall be all the administrative districts which fall under the jurisdiction of the Seoul Metropolitan Government.
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Article 77 (Definition)
Sub-section 2 Underground Water
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Article 78 (Persons obliged to Pay Regional Development Tax on Underground Water)
The persons obliged to pay the regional development tax on underground water shall be all the persons who develop and pump the underground water. <Amended by Ordinance No. 3173, Mar. 20, 1995>
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Article 79 (Tax Base and Tax Rate)
The base and rates of the regional development tax on underground water shall be as follows: <Amended by Ordinance No. 3173, Mar. 20, 1995>
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Article 80 (Areas Which Are Subject to Imposition of Regional Development Tax on Underground Water) (1) Those areas which are subject to the imposition of the regional development tax on underground water shall be all the administrative districts which fall under the jurisdiction of the Seoul Metropolitan Government.
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Article 81 (Persons obliged to Pay Regional Development Tax on Underground Resources)
Sub-section 3 Underground Resources
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Article 82 (Tax Base and Tax Rate)
(1) The amount of the regional development tax on underground resources shall be 5/1,000 of the value of mined minerals. <Amended by Ordinance No. 3695, Dec. 31, 1999; Ordinance No. 4380, May 4, 2006>
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Article 83 (Areas Which Are Subject to Imposition of Regional Development Tax on Underground Resources and so on) (1) Those areas which are subject to the imposition of the regional development tax on underground resources shall be all the administrative districts which fall under the jurisdiction of the Seoul Metropolitan Government.
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Article 84 (Definitions of Terms)
Sub-section 4 Containers
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Article 85 (Taxable Object and Purpose of Taxation)
Those containers which arrive at or/and depart from a wharf which they are unloaded at or/and shipped out from, shall be subject to the imposition and collection of the regional development tax, which shall be appropriated for the construction of an arterial road and other back roads of any relevant port.
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Article 86 (Persons Obliged to Pay Regional Development Tax on Containers)
(1) The persons obliged to pay regional development tax on containers shall be all the owners of freight which they contain, who mean those of freight arriving at or departing from any relevant port, and include the persons who make such freight arrive at or/and depart from the relevant port on behalf of the said owners. <Amended by Ordinance No. 4497, Apr. 17, 2007>
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Article 87 (Time from Which Obligation to Pay Regional Development Tax on Container Applies with Effect)
The obligation to pay the regional development tax on a container shall apply with effect from the time when any ship loaded with the container arrives at or/and departs from port limits: Provided, That if the date of such arrival or/and departure is not confirmed, it shall be determined on the basis of that reported under Article 5 of the Public Order in Open Ports Act and Article 4 (1) of the Enforcement Decree thereof. <Amended by Ordinance No. 4380, May 4, 2006>
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Article 88 (Tax Base and Tax Rate)
(1) The base and rate of the regional development tax on containers shall be fifteen thousand won per TEU.
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Article 89 (Proportional Division and Calculation of Amount of Regional Development Tax on Containers)
If one container holds freight of two or more persons obliged to pay regional development tax, the amount thereof according to those persons shall be proportionally divided and calculated on the basis of the tonnage of freight loaded into the container. <Amended by Ordinance No. 4497, Apr. 17, 2007>
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Article 90 (Non-taxation and Tax Exemption)
(1) Transshipment containers, coast transportation containers and empty containers shall not be subject to the imposition of the regional development tax thereon.
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Article 91 (Methods of Collection of Regional Development Tax on Containers)
The regional development tax on containers shall be collected by an extraordinary collection method: Provided, That if it is difficult to collect such regional development tax by the extraordinary collection method, it shall be collected by an ordinary collection method within any such fixed time limit for payment as does not exceed fifteen days.
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Article 92 (Designation of Person Who Is under Obligation to Make Extraordinary Collection of Regional Development Tax on Containers)
(1) Any shipping company (referring to a branch office or agency of any foreign shipping company, in case thereof) which transports a container by ship shall be designated as the person who is under obligation to make the extraordinary collection of the regional development tax thereon, which shall be imposed upon him/her.
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Article 93 (Collection of Amount of Regional Development Tax on Containers)
(1) The person who is under obligation to make the extraordinary collection of the regional development tax on containers shall collect that regional development tax from any other person who is under obligation to make payment thereof in cases falling under any of the following subparagraphs:
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Article 94 (Notification of Imposition of Regional Development Tax on Containers)
The person who is under obligation to make the extraordinary collection of the regional development tax on containers shall notify any other person who is under obligation to pay that regional development tax of the imposition fact and amount thereof at the time when the latter obligation comes into existence: Provided, That the same shall not apply to any case in which the amount of the regional development tax on containers is collected before the said obligation comes into existence.
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Article 95 (Report of Taxable Object)
The person who is under obligation to make the extraordinary collection of the regional development tax on containers shall, not later than twenty days after the date when a ship arrives at or/and departs from any relevant port, submit to the Mayor any such written report including that date, the name of the ship, the number or quantity of the said containers according to their standards, any container to be free of, to reduce or to be exempted from that regional development tax, and other matters deemed necessary as is prepared in accordance with the form prescribed in the Rules.
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Article 96 (Obligation to Keep Book)
(1) The person who is under obligation to make the extraordinary collection of the regional development tax on containers shall enter such matters as are provided for in any of the following subparagraphs in a book and keep the book:
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Article 97 (Payment)
The person who is under obligation to make the extraordinary collection shall pay to the Seoul Metropolitan Government the amount of the regional development tax on containers arriving at or/and departing from any relevant port during the period from the first day through the last day every month which is calculated under Article 88 not later than the last day of the following month according to any such written payment as is provided for in the Rules.
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Article 98 (Additional Tax Amount)
(1) If the persons obliged to make the extraordinary collection do not make any such report on containers subject to the imposition of the regional development tax as is provided for in Article 95 or neither return nor pay the calculated amount thereof as is provided for in Article 97, the Mayor shall collect the amount of money as is given by adding the said calculated amount to 20/100 thereof by the extraordinary collection method.
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Article 99 (Responsibility of Bearing Additional Tax)
(1) If regional development tax on containers collected from persons obliged to pay it within the payment period is not paid within the time limit referred to in Article 97, the person who is under obligation to make the extraordinary collection shall bear the additional tax amount under Article 98. In this case, he/she shall pay the amount given by adding the said additional tax amount to the amount of regional development tax on containers not later than the end of the following month. <Amended by Ordinance No. 4497, Apr. 17, 2007; Ordinance No. 4577, Nov. 1, 2007>
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Article 100 (Payment of Collection Subsidies)
(1) The Mayor shall pay the collection subsidies equivalent to 3/100 of the amount of the regional development tax on containers which is paid under Article 97.
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Article 101 (Deduction and Refund of Regional Development Tax on Containers)
(1) If, after the person who is under obligation to make the extraordinary collection pays regional development tax on containers, he/she does not make a collection from other persons obliged to pay that tax for any reason described in any of the following subparagraphs, such amount shall be deducted or refunded: <Amended by Ordinance No. 4497, Apr. 17, 2007; Ordinance No. 4577, Nov. 1, 2007>
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Article 102 (Ordinary Collection)
(1) If the person obliged to make the extraordinary collection does not collect regional development tax on containers from other persons obliged to pay that tax not later than six months after the date when the said containers arrive at or/and depart from any relevant port, he/she shall notify the Mayor of the list of those persons who do not pay that tax and the amount thereof. <Amended by Ordinance No. 4497, Apr. 17, 2007; Ordinance No. 4577, Nov. 1, 2007>
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SECTION 4 Local Education Tax
Article 103 (Tax Base and Tax Rate)
The amount of the local education tax shall be obtained by multiplying any of the following tax bases by the corresponding tax rate: <Newly Inserted by Ordinance No. 3977, Mar. 20, 2002; Ordinance No. 4271, Apr. 14, 2005; Ordinance No. 4380, May 4, 2006>
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