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
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 those necessary for the enforcement thereof.
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.
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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