SEOUL METROPOLITAN GOVERNMENT ORDINANCE ON COLLECTION OF MUNICIPAL TAXES
Article 1 (Purpose)
The purpose of this Ordinance is to provide for matters delegated by the Local Tax Collection Act and the Enforcement Decree of the same Act and matters necessary for enforcing said Act and Decree.
Article 2 (Relationship to Other Statutes)
Except as otherwise expressly provided for in the Local Tax Collection Act (hereinafter referred to as the "Act") and the Enforcement Decree of the Local Tax Collection Act (hereinafter referred to as the "Decree"), the collection of municipal taxes of the Seoul Metropolitan Government (hereinafter referred to as "municipal taxes") shall be governed by this Ordinance.
Article 3 (Restrictions on Government-Licensed Business)
Cases where a request for suspension, or revocation of a license, etc., of a business can be made pursuant to Article 7 (3) of the Act, shall be when the amount of delinquent taxes exceeds one million won.
Article 4 (Disclosure of List of Substantially or Habitually Delinquent Local Taxpayers)
The procedures for disclosing a list of substantially or habitually delinquent local taxpayers (referring to taxpayers with delinquent local taxes of at least ten million won); and other necessary matters under Article 11 of the Act, shall be prescribed by Rules.
Article 5 (Collection Subsidies)
(1) Where the head of the Gu having jurisdiction over the place for tax payment of a taxable item collects and pays municipal taxes to the Seoul Metropolitan Government pursuant to Article 17 (1) of the Act, the Mayor of the Seoul Metropolitan Government shall grant collection subsidies prescribed in Article 24 (2) of the Decree to the relevant Gu, by the end of the following month: Provided, That collection subsidies shall not be granted in cases of local education taxes or property taxes belonging to the Seoul Metropolitan Government.
Article 6 (Faithful Taxpayers Eligible to Postponement of Disposition on Default)
"Faithful taxpayers meeting the criteria prescribed by municipal ordinance" in Article 105 (1) 1 of the Act, mean persons who paid local taxes (limited to acquisition tax, local income tax excluding extraordinary collection portion, property tax, automobile tax on automobile ownership, and resident tax on property) in full by the relevant payment deadlines at least three times a year during the three years immediately preceding the year when the delinquent tax arose without any record of delinquent payment of local taxes during the aforementioned period.
Article 7 (Enforcement Rule)
Matters necessary for enforcing this Ordinance shall be prescribed by Rules.
ADDENDA |