SEOUL METROPOLITAN GOVERNMENT ORDINANCE ON PAYMENT CERTIFICATE STAMPS Comparison

SEOUL METROPOLITAN GOVERNMENT ORDINANCE ON PAYMENT CERTIFICATE STAMPS

SEOUL METROPOLITAN GOVERNMENT ORDINANCE ON PAYMENT CERTIFICATE STAMPS
Partial Amendment No. 5554, Aug. 01, 2013	Amendment of Other Laws No. 6016, Oct. 08, 2015
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 1 (Purpose) The purpose of this Ordinance is to provide for matters concerning the management of payment certificate stamps of the Seoul Metropolitan Government. <Amended by Seoul Metropolitan Government Ordinance No. 5554, Aug. 1, 2013>
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"). (2) For the overall management of revenue certificate stamps, the Mayor shall appoint a public official to be responsible for the handling of revenue certificate stamps. (3) The kinds, specifications, and forms of revenue certificate stamps shall be prescribed by Enforcement Rule.	Article 2 (Management of Payment Certificate Stamps) (1) Payment certificate stamps shall be managed by the Mayor of the Seoul Metropolitan Government (hereinafter referred to as the "Mayor"). (2) For the overall management of payment certificate stamps, the Mayor shall appoint a public official to be responsible for handling of payment certificate stamps. [This Article Wholly Amended by Seoul Metropolitan Government Ordinance No. 5554, Aug. 1, 2013]
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> 1. Service charges for a cemetery, a crematorium, or a cinerarium; 2. Application fees for permit to entrust or occupy a public park; 3. Fees for sanitary tests; 4. Fees under the Seoul Metropolitan Government Ordinance on Fees; 5. Service charges, fees, etc. under any other Act, subordinate statute, or Ordinance.	Article 3 (Payment through Payment Certificate Stamp Rate Meter) (1) The following fees payable to the Seoul Metropolitan Government (hereinafter referred to as the "Seoul Government") shall be paid through payment certificate stamp rate meter (hereinafter referred to as the "rate meter"), by credit card, or in an 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 it necessary to do so: <Amended by Seoul Metropolitan Government Ordinance No. 4967, Apr. 22, 2010; Seoul Metropolitan Government Ordinance No. 6016, Oct. 8, 2015> 1. Service charges for a cemetery, a crematorium, or a cinerarium; 2. Application fees for permit to use or occupy a public park; 3. Fees for sanitary tests; 4. Fees under the Seoul Metropolitan Government Ordinance on Collection of Fees; 5. Service charges, fees, etc. under any other Act, subordinate statute, or Ordinance. (2) After the payment of the fees, a payment certificate stamp of the Seoul Metropolitan Government (hereinafter the "payment certificate stamp") printed by a rate meter or an original receipt shall be affixed on the relevant documents. (3) Each mark imprinted by a rate meter shall clearly indicate the following: 1. The value of payment certificate stamps; 2. The issuing agency's name; 3. The identification number of the rate meter. (4) If the Mayor allows the payment of fees by a rate meter, he/she shall publicize the issuing agency's name and the identification number of such rate meter, and other necessary information on the Seoul Government's Official Gazette.
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. (2) Each person who intends to become a dealer shall file an application for sale of revenue certificate stamps with the Mayor. (3) Matters concerning the qualification requirements for and duties of dealers, procedures for the execution of contracts, the contract term, etc. shall be prescribed by the Enforcement Rule.	Article 4 (Public Officials in Charge of Rate Meter Management) (1) The Mayor shall appoint a public official to be responsible for the management of rate meters, from among public officials belonging to the department using such rate meters. (2) A rate meter manager shall conduct daily closing based on the daily statements on payment from such meters and management ledger for payment certificate stamp rate meters in attached Form 1. (3) Payment certificate stamps erroneously printed due to a malfunction or any negligence shall be marked "defective," and shall be accompanied by the printed page, to clarify the discrepancy between the payment and the erroneously printed amount. [This Article Newly Inserted by Seoul Metropolitan Government Ordinance No. 5554, Aug. 1, 2013]
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. (2) The foregoing paragraph shall not apply where revenue certificate stamps are sold pursuant to the proviso to Article 4 (1).	Article 5 (Payment of Revenue) (1) A rate meter manager shall deposit the payment from the use of the meter into the municipal treasury by no later than the following day and report the result to the head of his/her agency in accordance with attached Form 1. (2) A rate meter manager shall ensure that the payment paid by credit card is deposited into the municipal treasury by the settlement due date. [This Article Newly Inserted by Seoul Metropolitan Government Ordinance No. 5554, Aug. 1, 2013]
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 6 (Repurchase of Paper Payment Certificate Stamps) A request to repurchase remaining paper payment certificate stamps (excluding those polluted or destroyed and thus deemed inappropriate for repurchase) may be made in accordance with attached Form 2. In such cases, 95/100 of their face value shall be redeemed and amount less than 10 won shall not be included in the calculation. [This Article Wholly Amended by Seoul Metropolitan Government Ordinance No. 5554, Aug. 1, 2013]
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 7 (Liability for Damage) As to the liability of a public official in charge of payment certificate stamps and rate meter manager, Articles 4 through 7 of the Act on Liability of Accounting Personnel, Etc. shall apply mutatis mutandis. [This Article Wholly Amended by Seoul Metropolitan Government Ordinance No. 5554, Aug. 1, 2013]
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>	Article 8 (Enforcement Rule) Matters necessary to enforce this Ordinance shall be prescribed by Rule of the Seoul Metropolitan Government.
	ADDENDA (1) (Enforcement Date) This Ordinance shall enter into force on the date of its promulgation. (2) (Transitional Measures for Dealers) A person who was designated as a dealer for sale of payment certificate stamps before this Ordinance enters into force shall, if he/she intends to continue to sell payment certificate stamps, execute a contract in accordance with this Ordinance by not later than March 31, 2000. ADDENDUM <Seoul Metropolitan Government Ordinance No. 4513, May 29, 2007> This Ordinance shall enter into force on the date of its promulgation. ADDENDA <Seoul Metropolitan Government Ordinance No. 4705, Nov. 13, 2008> Article 1 (Enforcement Date) This Ordinance shall enter into force on the date of its promulgation. Article 4 Omitted. ADDENDA <Seoul Metropolitan Government Ordinance No. 4967, Apr. 22, 2010> Article 1 (Enforcement Date) This Ordinance shall enter into force on the date of its promulgation. Article 2 Omitted. ADDENDA <Seoul Metropolitan Government Ordinance No. 5554, Aug. 1, 2013> Article 1 (Enforcement Date) This Ordinance shall enter into force on the date of its promulgation. Article 2 Omitted. Article 3 (Transitional Measures for Paper Payment Certificate Stamps) Paper revenue certificate stamps already issued shall be discarded. ADDENDUM <Seoul Metropolitan Government Ordinance No. 6016, Oct. 8, 2015> This Ordinance shall enter into force on the date of its promulgation.