SEOUL METROPOLITAN GOVERNMENT FRAMEWORK ORDINANCE ON MUNICIPAL TAXES
- Enactment No. 5069, Jan. 13, 2011
- Partial Amendment No. 5276, Mar. 15, 2012
- Partial Amendment No. 5497, May. 16, 2013
- Partial Amendment No. 5788, Jan. 02, 2015
- Partial Amendment No. 6010, Oct. 08, 2015
- Whole Amendment No. 6200, May. 19, 2016
- Whole Amendment No. 6466, May. 18, 2017
- Partial Amendment No. 6865, May. 03, 2018
- Partial Amendment No. 7610, Jul. 16, 2020
- Partial Amendment No. 7955, Mar. 25, 2021
- Partial Amendment No. 8030, May. 20, 2021
- Partial Amendment No. 8216, Dec. 30, 2021
- Partial Amendment No. , Oct. 17, 2022
Partial Amendment No. 7955, Mar. 25, 2021 | Partial Amendment No. 8030, May. 20, 2021 |
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Article 1 (Purpose)
The purpose of this Ordinance is to provide for matters mandated by the Framework Act on Local Taxes and the Enforcement Decree of the same Act, and the matters necessary for the enforcement thereof.
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Article 1 (Purpose)
The purpose of this Ordinance is to provide for matters delegated by the Framework Act on Local Taxes and the Enforcement Decree of the same Act, and the matters necessary for the enforcement thereof.
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Article 2 (Relationship to Statutes and Regulations)
Except as otherwise provided for in the Framework Act on Local Taxes (hereinafter referred to as the "Act") and the Enforcement Decree of the Framework Act on Local Taxes (hereinafter referred to as the "Decree"), the imposition and collection of municipal taxes (including all the administrative affairs related to imposition and collection) of the Seoul Metropolitan Government (hereinafter referred to as "municipal taxes") shall be governed by this Ordinance.
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Article 2 (Relationship to Other Statutes and Regulations)
Except as otherwise provided in the Framework Act on Local Taxes (hereinafter referred to as the "Act") and the Enforcement Decree of the Framework Act on Local Taxes (hereinafter referred to as the "Decree"), the imposition and collection of municipal taxes (including all the administrative affairs related to imposition and collection) of the Seoul Metropolitan Government (hereinafter referred to as "municipal taxes") shall be governed by this Ordinance.
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Article 3 (Delegation, etc. of Authority for Imposition and Collection)
(1) The Mayor of the Seoul Metropolitan Government (hereinafter referred to as "Mayor") shall delegate the imposition and collection of municipal taxes to the head of a Gu having jurisdiction over the place for tax payment of the relevant taxable object in accordance with Article 6 (1) of the Act: Provided, That where otherwise provided for in ordinances enacted following delegation under local tax-related Acts referred to in Article 2 (1) 4 of the Act or where the Mayor concludes an agreement on the entrustment or delegation of authority with the heads of central administrative agencies (including the heads of institutions affiliated therewith) or the heads of other local governments, the relevant provisions of such ordinances or agreements shall prevail.
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Article 3 (Delegation of Authority for Imposition and Collection)
(1) The Mayor of the Seoul Metropolitan Government (hereinafter referred to as "Mayor") shall delegate the imposition and collection of municipal taxes to the head of a Gu having jurisdiction over the place for tax payment of the relevant taxable object in accordance with Article 6 (1) of the Act: Provided, That where otherwise provided in ordinances enacted following delegation under local tax-related Acts referred to in Article 2 (1) 4 of the Act or where the Mayor concludes an agreement on the entrustment or delegation of authority with the heads of central administrative agencies (including the heads of institutions affiliated therewith) or the heads of other local governments, the relevant provisions of such ordinances or agreements shall prevail.
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Article 4 (Entrustment of Administrative Affairs Related to Automobile Acquisition Tax, etc.)
(1) Where the head of any other local government of a region outside of the jurisdiction of the Seoul Metropolitan Government manages the administrative affairs for registering automobiles (referring to the administrative affairs for reporting the use, in cases of two-wheeled motor vehicles) mainly used in the Seoul Metropolitan City pursuant to Article 48 of the Motor Vehicle Management Act and Article 5 (2) of the Motor Vehicle Registration Decree, the Mayor (referring to the head of a Gu where the authority prescribed in Article 3 is delegated to the head of a Gu; hereinafter the same shall apply) may entrust the administrative affairs for reporting the acquisition tax on the relevant automobiles and the automobile tax on ownership of automobiles relating to the registration of its transfer or deregistration (hereinafter referred to as "automobile tax") to the head of the local government that manages the administrative affairs for registering the relevant automobiles in accordance with Article 6 (1) of the Act. <Amended by Ordinance No. 6865, May 3, 2018>
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Article 4 (Granting Property Tax Belonging to Special Metropolitan City)
The Mayor shall equally distribute the total amount of property tax belonging to the Special Metropolitan City prescribed in Article 9 (1) and (2) of the Act to autonomous Gus within his or her jurisdiction as transferred joint property tax, pursuant to Article 10 of the same Act.
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Article 5 (Methods of Service of Documents)
(1) Documents shall be served by delivery by a tax officer, by post, or electronically pursuant to Article 30 (1) of the Act. In such cases, a tax notice and a demand note shall be served by delivery by a tax officer, by registered post, or electronically, but service by regular post is permitted when the amount of tax per notice is less than 300,000 won.
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Article 5 (Procedures for Granting Transferred Joint Property Tax)
(1) Transferred joint property tax under Article 4 shall be granted to autonomous Gus until the month following the month in which property tax belonging to the Special Metropolitan City is collected: Provided, That the foregoing shall not apply where granting such transferred joint property tax is of little practical benefit because the amount of such collected property tax is small, and the transferred joint property tax shall be granted to autonomous Gus in consideration of the records of collection.
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Article 6 (Deposit of Money to Be Granted)
Money to be granted to a creditor, taxpayer, or other third person may be deposited in the treasury of the Seoul Metropolitan Government in accordance with Article 143 (1) of the Act.
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Same as left |
Article 7 (Local Tax Deliberation Committee)
A committee to be established under the Seoul Metropolitan Government pursuant to Article 147 (1) of the Act shall be named Local Tax Deliberation Committee of the Seoul Metropolitan Government.
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Same as left |
Article 8 (Enforcement Rule)
Matters necessary for enforcing this Ordinance shall be prescribed by rule.
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Same as left |
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