SEOUL METROPOLITAN GOVERNMENT ORDINANCE ON REVENUE CERTIFICATE STAMPS
- Enactment No. 16, Jul. 03, 1952
- Whole Amendment No. 248, Sep. 05, 1962
- Partial Amendment No. 1016, Feb. 02, 1976
- Partial Amendment No. 2310, May. 07, 1988
- Whole Amendment No. 3681, Nov. 15, 1999
- Partial Amendment No. 4513, May. 29, 2007
- Amendment of Other Laws No. 4705, Nov. 13, 2008
- Amendment of Other Laws No. 4967, Apr. 22, 2010
- Partial Amendment No. 5554, Aug. 01, 2013
- Amendment of Other Laws No. 6016, Oct. 08, 2015
- Amendment of Other Laws No. 6851, Mar. 22, 2018
- Amendment of Other Laws No. 7046, Mar. 28, 2019
- Amendment of Other Laws No. 7423, Dec. 31, 2019
Article 1 (Purpose)
The purpose of this Ordinance is to provide for matters concerning the issuance and management of revenue certificate stamps of the Seoul Metropolitan Government (hereinafter referred to as "revenue certificate stamps").
Article 2 (Issuance and Management of Revenue Certificate Stamps)
(1) Revenue certificate stamps shall be issued and managed by the Mayor of the Seoul Metropolitan Government (hereinafter referred to as the "Mayor").
Article 3 (Payment by Revenue Certificate Stamps)
The following fees payable to the Seoul Metropolitan Government (hereinafter referred to as the "City") shall be paid in revenue certificate stamps issued by the City, or in electronic currency or by an electronic settlement system using an information and communications network: Provided, That such fees may be paid in cash, if the Mayor deems that it is necessary to do so: <Amended by Ordinance No. 4967, Apr. 22, 2010>
Article 4 (Sale, etc. of Revenue Certificate Stamps)
(1) Revenue certificate stamps shall be sold by dealers who have executed a contract with the Mayor for the sale of revenue certificate stamps (hereinafter referred to as "dealers"): Provided, That the Mayor may assign public officials under his/her jurisdiction to sell revenue certificate stamps, if he/she deems it necessary.
Article 5 (Sales Commission for Revenue Certificate Stamps)
(1) 3/100 of the value of revenue certificate stamps that a dealer purchases from the Mayor shall be paid as sales commission to the dealer in revenue certificate stamps: Provided, That an amount of less than ten won shall be rounded off.
Article 6 (Supervision, etc.)
If the Mayor deems it necessary, he/she may assign a public official under his/her jurisdiction to conduct an inspection on matters related to a dealer's sale.
Article 7 (Issuance of Receipts of Revenue Certificate Stamps)
Upon a purchaser's request, a receipt for the sale of revenue certificate stamps shall be issued.
Article 8 (Cancellation of Revenue Certificate Stamps)
Upon receiving a revenue certificate stamp for a fee or other charge, the revenue certificate stamp shall immediately be attached to the relevant document and shall be cancelled by imprinting a cancellation mark across both the document to which the revenue certificate stamp is attached and the face of the revenue certificate stamp: Provided, That it is not necessary to imprint a cancellation mark on a revenue certificate stamp imprinted by a rate meter. <Amended by Ordinance No. 4513, May 29, 2007>
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