Article 1 (Purpose) The purpose of this Ordinance is to contribute to securing stable autonomous funds by selecting and supporting exemplary taxpayers who have faithfully paid the Seoul Metropolitan Government tax and the Gu tax of the Seoul Metropolitan Government, thus setting an example for citizens and encouraging awareness of voluntary tax payment of all taxpayers. <Amended on Oct. 08, 2015; Dec. 31, 2018>

Article 2 (Selection) The exemplary taxpayers under this Ordinance shall be selected by the Seoul Local Tax Council (hereinafter referred to as the "Council") from those who fall under any of the following subparagraphs in accordance with Article 12 of the Seoul Metropolitan Government Framework Ordinance on Municipal Taxes .<Amended on Jan. 07, 2010; Jul. 15, 2010; Jul. 28, 2011; Oct. 08, 2015; Mar. 23, 2017; Dec. 31, 2018; Mar. 25, 2021; Dec. 30, 2022>
1. Exemplary taxpayer: A person who has no tax arrears under subparagraph 3 of paragraph 1 of Article 2 of the Framework Act On Local Taxesas of the selection base date and who meets all of the following requirements:
(a) A person who has not been in arrears for the last 10 years with respect to Seoul Metropolitan City Tax and Seoul Autonomous District Tax (hereinafter referred to as "Seoul Metropolitan City Tax, etc.") among local taxes under subparagraph 3 of paragraph 1 of Article 2 of the Framework Act On Local Taxes;
(b) A person who has paid the full amount of the Seoul Metropolitan City Tax, etc. (excluding special surcharges, it applies only to local income tax, acquisition tax, property tax, automobile tax, and resident tax business income.) under item (a) twice a year or more continuously for the last 8 years within the payment deadline.
2. e-Taxpayer: A person who received electronic notification of Seoul Metropolitan City tax, etc. and paid the full amount electronically by the due date;
3. Taxpayer of Merit: A person who has made significant contributions to stable tax revenue and financial management among exemplary taxpayers.

Article 3 (Support) (1) If exemplary taxpayers request proof of being an exemplary taxpayer in order to exercise their rights, it shall be proved. <Amended on Jan. 7, 2010>
(2) Those selected as exemplary taxpayers may be given additional points in the credit evaluation of the Seoul Credit Guarantee Foundation's guarantee screening, and may be provided with lower loan interest rates, fee exemption, and advisory services through the bank in charge of the city safe. <Amended Jan. 7, 2010>
(3) Compensation for actual expenses may be provided to e-taxpayers within the scope of expenses incurred in the collection of taxes, such as Seoul Metropolitan City Tax, and a support system may be established to vitalize the electronic notice and electronic payment system. <Amended in Jan. 7, 2010; Dec. 31, 2018>
(4) Those who are selected as taxpayers of merit may be awarded a letter of commendation and a certificate of appreciation and may be exempted from parking fees for public parking lots for 1 year, a tax audit for 3 years, and tax payment security due to deferment of tax collection only once for 2 years. <Amended on Jan. 7, 2010; Mar. 23, 2017>

Article 4 (Exclusion of Support) Taxpayers of merit who are suspected of tax evasion based on information from a public institution or clear documented information are excluded from tax audit exemption under paragraph 4 of Article 3, and if tax evasion is confirmed by any of the following methods, the support under paragraphs 1, 2, 4 of Article 3 shall be excluded. <Amended on Dec. 31, 2018>
1. The Seoul Metropolitan Government and autonomous districts collected taxes through tax investigations or on-site investigations based on tax evasion reports or suspected tax evasion.
2. Evasion of national tax and local tax of other local governments was confirmed, or involvement with tax evasion was confirmed.
[This Article Newly Established on Mar. 23, 2017]
[Previous Article 4 moved to Article 5 <Mar. 23, 2017>]

Article 5 (Inquiry) The council shall inquire about the following items in relation to the selection and support of exemplary taxpayers, etc.: <Amended on Jan. 7, 2010; Mar. 23, 2017; Dec. 31, 2018>
1. Matters concerning the selection and support of exemplary taxpayers;
2. Matters concerning the selection and support of taxpayers of merit;
3. Matters concerning support of e-taxpayers;
4. Other matters the Mayor of Seoul Metropolitan City brings to the meeting.
[Title Amended on Mar. 23, 2017]
[Moved from Article 4, Previous Article 5 Deleted <Mar. 23, 2017>]

Article 6 (Enforcement Rule) Matters necessary for enforcing this Ordinance shall be prescribed by rule of the Seoul Government.
[Moved from Article 11, Previous Article 6 Deleted <Mar. 23, 2017>]

ADDENDUM (Collective Amendment to Seoul Metropolitan Government Ordinance on Reorganization of Difficult Terms) <No. 8530, Dec. 30, 2022>
This Ordinance shall enter into force on the date of its promulgation.