Article 1 (Purpose) The purpose of this Rule is to provide for matters necessary for enforcing the Seoul Metropolitan Government Ordinance on Collection of Municipal Taxes and other necessary matters.

Article 2 (Definitions) The terms used in this Rule shall be defined as follows:
1. The term "head of the assessing division" means the head of a division in charge of assessing municipal taxes of the Seoul Metropolitan Government (hereinafter referred to as "municipal taxes");
2. The term "head of the collecting division" means the head of a division in charge of collecting municipal taxes.

Article 3 (Relationship to Other Statutes or Regulations) Except as otherwise provided in the Local Tax Collection Act (hereinafter referred to as the "Act"), the Enforcement Decree of the Local Tax Collection Act (hereinafter referred to as the "Decree"), and the Seoul Metropolitan Government Ordinance on Collection of Municipal Taxes (hereinafter referred to as the "Ordinance"), the collection of municipal taxes shall be governed by this Rule.

Article 4 (Preparing and Keeping Various Registers) The Mayor of the Seoul Metropolitan Government (hereinafter referred to as the "Mayor") and the head of the autonomous Gu of the Seoul Metropolitan Government having jurisdiction over the place for tax payment of the relevant taxable item (hereinafter referred to as "the head of the Gu") shall keep various registers, etc. prescribed in the Act, the Decree, the Ordinance and this Rule; and shall record and manage the relevant data. In such cases, where data is recorded, processed and saved using an electronic information processing system (hereinafter referred to as "computer system"), and can be viewed and printed via the local tax information and communications network at any time, the above-mentioned registers, etc. shall be deemed kept, recorded, and managed.

Article 5 (Procedures for Ordinary Collection) (1) Where the head of the assessing division intends to assess a municipal tax by the method of ordinary collection, he or she shall determine the assessment in accordance with the Resolution on Tax Assessment in attached Form 1 after examining the grounds for collection, the amount of tax, the attributable year, the title of revenue, the person liable for tax payment, the payment deadline, the place of payment, and other necessary matters.
(2) Where the head of the assessing division determines to assess a municipal tax pursuant to paragraph (1), he or she shall record the details of such determination in the Ledger of Amount Assessed in attached Form 2; and shall notify the head of the collecting division of the details of the relevant determination by the Notice of Amount Assessed for Tax Revenue in attached Form 3 and the Ledger of Receipt in attached Form 4.
(3) Where the head of the assessing division determines to assess a municipal tax on a secondary taxpayer pursuant to paragraph (1), he or she shall record the following matters in the Ledger of Receipt referred to in paragraph (2):
1. In cases of co-owned property: Personal information and shares of ownership of all co-owner taxpayers;
2. In cases of inheritance: Personal information and shares of inheritance of all heirs liable for tax payment;
3. In cases of joint business entities: Personal information and shares of all joint business entities liable for tax payment.
(4) The head of the collecting division notified pursuant to paragraph (2) shall record the details of such notice in the Ledger of Collection in attached Form 5; and shall maintain the Ledger.

Article 6 (Procedures for Self-Assessment) (1) Where the head of the assessing division receives a municipal tax return, he or she shall record the details of processing it in the Ledger of Receipt in attached Form 4 by date; and shall give notice thereof to the head of the collecting division by the fifth day of the following month.
(2) Upon receiving a notice of receipt of a municipal tax (including electronic files or data used after computerizing data on receipts; hereinafter the same shall apply) from the Municipal Treasury of the Seoul Metropolitan Government designated pursuant to Article 38 (1) of the Local Accounting Act (hereinafter referred to as the "Municipal Treasury"), the head of the collecting division shall verify whether the amount deposited in the revenue account corresponds to the aggregate in the notice of receipt; stamp the Ledger of Receipt referred to in paragraph (1); and notify the head of the assessing division thereof without delay.
(3) Upon receiving the Ledger of Receipt stamped pursuant to paragraph (2), the head of the assessing division shall, without delay, determine the received amount of tax in accordance with the Resolution on Self-Assessment in attached Form 1 and record the details of such determination in the Ledger of Amount Assessed in attached Form 2; and shall notify the head of the collecting division thereof; and regarding a person found to have failed to pay or underpaid the tax, the relevant amount of tax shall be collected by the method of ordinary collection.
(4) Upon receiving a notice under paragraph (1), the head of the collecting division shall record the details of such notice in the Ledger of Collection in attached Form 5.

Article 7 (Preparation of Tax Payment Notice) Any tax payment notice prepared pursuant to Article 12 of the Act shall be electronically prepared and printed: Provided, That when it is impossible to electronically print it due to computer failures or local tax-related Acts prescribe otherwise, a handwritten tax payment notice may be issued.

Article 8 (Stamp) Upon receiving a notice of receipt from the Municipal Treasury, the head of the collecting division shall stamp the Leger of Receipt in attached Form 4, verifying the matters related to the receipt.

Article 9 (Process at Payment Deadline) (1) The head of the collecting division shall prepare a ledger of delinquent municipal taxes after their payment deadline; and shall manage the details of delinquent municipal taxes by adding a late-payment penalty or aggravated late-payment penalty thereto.
(2) The head of the collecting division shall prepare the Ledgers of Delinquent Taxes in attached Forms 6 and 7, with regard to delinquent taxpayers; and shall maintain them until the tax obligation is discharged by collection, reduction, extinctive prescription, etc. of the relevant delinquent taxes.

Article 10 (Management of Tables of Delinquent Local Taxes) With respect to delinquent taxpayers, the Mayor and the head of the Gu (hereinafter referred to as the "Mayor, etc.") shall record matters necessary for a disposition on default, collection, etc. in the Table of Delinquent Local Taxes in attached Form 8 and manage such Table.

Article 11 (Submission of Report on Collection of Tax Revenue) Each month, the head of the Gu shall prepare a report on the collection of revenue of municipal taxes prescribed in Article 30 of the Enforcement Decree of the Local Accounting Act; and shall submit it to the Mayor by the 15th day of the following month, along with a monthly trial balance sheet of tax revenue notified from the Municipal Treasury: Provided, That the submission deadline may be extended by up to five days, in extenuating circumstances.

Article 12 (Closing of Tax Revenue) (1) The Mayor, etc. shall finalize tax assessment by the method of ordinary collection by December 15 each year; and the payment deadline shall be within the pertinent year: Provided, That this shall not apply when urgent action is required to secure a tax claim, such as collecting prior to payment deadline.
(2) The ledger of collection for each month shall be closed by the 20th day of the following month; and the ledger of collection for each fiscal year shall be closed by February 10 of the following year.

Article 13 (Carryover of Delinquent Municipal Taxes) (1) With respect to municipal taxes not received until the end of a fiscal year when such municipal taxes are assessed, the Mayor, etc. shall record and manage the details of such delinquent taxes in the Ledgers of Delinquent Taxes in attached Forms 6 and 7 not later than February 11 of the following year.
(2) Delinquent municipal taxes with a current prescriptive period shall be written off, and such delinquent municipal taxes shall not be recorded in the Ledgers of Delinquent Taxes referred to in paragraph (1).
(3) The head of the collecting division shall carry over municipal taxes assessed in a certain year but not paid by the end of the relevant fiscal year, to the following year; and shall close the books of account of the relevant fiscal year.

Article 14 (Write-Off) Any write-off prescribed in Article 106 of the Act shall be in accordance with the Resolution on Write-off in attached Form 1 and with the Table of Write-Off (A and B) in attached Form 9.

Article 15 (Treatment of Amount Carried over When Revoking Write-Off during Previous Fiscal Year) Where a write-off during the previous fiscal year is revoked in the current year, the aggregate of the amount subject to the revocation of the write-off and the amount of a late-payment penalty or aggravated late-payment penalty that newly arises after such revocation shall be recorded as the amount of delinquent taxes carried cover in the section for the adjusted amount for the current year in the Ledger of Collection.

Article 16 (Post Management of Write-Off) Where a delinquent tax is written off, post management, such as inquiry about property, shall be conducted until the completion of extinctive prescription; and where property is found, the write-off shall be revoked without delay and a disposition on default shall be promptly made, including seizure.

Article 17 (Procedures for Disclosing List of Substantially or Habitually Delinquent Taxpayers) (1) With respect to substantially or habitually delinquent taxpayers subject to disclosure of a list pursuant to Article 11 of the Act as of January 1 each year, the Mayor shall request that the Local Tax Deliberation Committee of the Seoul Metropolitan Government prescribed in Article 7 of the Seoul Metropolitan Government Framework Ordinance on Municipal Taxes, to deliberate on the disclosure of the list in accordance with attached Form 10.
(2) The Mayor shall disclose the list of substantially or habitually delinquent taxpayers following deliberation by the Local Tax Deliberation Committee of the Seoul Metropolitan Government under paragraph (1) on Wednesday of the third week of November each year in attached Forms 11 and 12: Provided, That a different date for disclosure may be specified in extenuating circumstances.

Article 18 (Application for Designation as Institutions Specializing in Sale of Art Works) “Application for designation as an institution specializing in sale of art works, etc.” in Article 7 (2) 1 of the Ordinance shall be as specified in attached Form 13.
[This Article Newly Inserted by Ordinance No. 4263, Jan. 17, 2019]
[Previous Article 18 moved to Article 22 <by Ordinance No. 4263, Jan. 17, 2019>]

Article 19 (Evaluation Table for Selection of Institutions Specializing in Sale) Evaluation for selecting institutions specializing in sale under Article 8 (1) 2 of the Ordinance shall be conducted as specified in attached Form 14.
[This Article Newly Inserted by Ordinance No. 4263, Jan. 17, 2019]

Article 20 (Statement of Transfer or Acquisition of Attached Property) A statement of transfer or acquisition under Article 74-2 (5) or (6) of the Decree shall be as specified in attached Form 15.
[This Article Newly Inserted by Ordinance No. 4263, Jan. 17, 2019]

Article 21 (Receipt of Acquisition of Property Sold) A receipt of acquisition of property sold under Article 13 (2) of the Ordinance shall be as specified in attached Form 16.
[This Article Newly Inserted by Ordinance No. 4263, Jan. 17, 2019]

Article 22 (Electronic Processing of Various Notice) Where the head of the assessing division and the head of the collecting division electronically prepare, process, and manage various notices, etc. that they require to notify to each other or process between themselves under the Act, the Decree, the Ordinance or this Rule, making it possible to access and print the relevant data via the local tax information and communications network at any time, notification or processing shall be deemed complete: Provided, That this shall not apply when the head of the assessing division and the head of the collecting division do not belong to the same institution.
[Moved from Article 18 <by Ordinance No. 4263, Jan. 17, 2019>]

ADDENDA
Article 1 (Enforcement Date)
This Rule shall enter into force on the date of its promulgation.
Article 2 (General Transitional Measures)
The previous Seoul Metropolitan Government Enforcement Rule of the Framework Ordinance on Municipal Taxes shall apply to the collection of municipal taxes assessed or to be assessed under the previous Seoul Metropolitan Government Enforcement Rule of the Framework Ordinance on Municipal Taxes before this Rule enters into force.
Article 3 Omitted.
Article 4 (Relationship to Other Rules of the Seoul Metropolitan Government)
Where the previous Seoul Metropolitan Government Enforcement Rule of the Framework Ordinance on Municipal Taxes or any provisions thereof are cited by other Rules as at the time this Rule enters into force, if any provision corresponding thereto exists in this Rule, this Rule or such provision shall be deemed cited, respectively.
ADDENDUM <Rule No. 4263, Jan. 17, 2019>
This Rule shall enter into force on the date of its promulgation.