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.

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.

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.
(2) Notwithstanding paragraph (1), the Mayor shall directly impose and collect municipal taxes in any of the following cases: <Amended on Jul. 16, 2020; May 20, 2021; Oct. 17, 2022>
1. Tobacco consumption tax;
2. Automobile tax on driving automobiles;
3. Local consumption tax;
4. The total amount of municipal taxes imposed by the head of a Gu which a taxpayer with at least one case of delinquent municipal taxes amounting to at least ten million won (excluding additional amount under Article 2 (1) 24 of the Act) has failed to pay from the day following the final day of a fiscal year, from among the municipal taxes imposed by the head of the relevant Gu (the foregoing shall exclude any of the following delinquent municipal taxes; hereafter in this Article referred to as "large-sum of delinquent tax").
(a) The amount of delinquent municipal tax notified in addition to, or with, Gu tax;
(b) The amount of delinquent municipal tax subject to a pending lawsuit (including where an objection or appeal for adjudication prescribed in the Act or a request for examination prescribed in the Board of Audit and Inspection Act; hereafter in this Article referred to as "lawsuit, etc.") or the amount of delinquent municipal tax determined as a rehabilitation claim in accordance with the rehabilitation proceedings under the Debtor Rehabilitation and Bankruptcy Act;
(c) The amount of delinquent municipal tax when canceling or changing the disposition imposing such municipal tax following the occurrence of a ground for canceling or changing the relevant disposition.
(3) A disposition imposed by the head of a Gu regarding a large-sum of delinquent tax shall be deemed a disposition imposed by the Mayor. In such cases, if a lawsuit, etc. are filed against the disposition imposed by the head of a Gu, the head of a Gu shall take charge of the case. <Amended on Jul. 16, 2020>
(4) Notwithstanding paragraph (1), the Mayor may directly conduct a tax investigation pursuant to Article 2 (1) 36 of the Act in any of the following cases: <Amended on Jul. 16, 2020>
1. A corporation with at least five billion won in capital or a corporation paying to its employees total remuneration of at least the amount calculated by multiplying the amount prescribed in Article 85-2 (2) of the Enforcement Decree of the Local Tax Act by 100;
2. A person who acquires a taxable object valued exceeding five billion won;
3. A person whose non-taxable objects or exempted or abated taxes amount to at least 100 million won;
4. A person who is deemed to have evaded local taxes or deemed to have been granted a tax refund, deduction, or exemption by illegal means, against whom the head of a Gu requests a tax investigation or the Mayor deems it necessary.
(5) Notwithstanding paragraph (1), the Mayor may directly impose and collect municipal taxes where additional tax (Not including property tax belonging to special metropolitan city and taxes collected in conjunction) arise from directly conducted tax investigation pursuant to paragraph (4). <This Article Newly Inserted on Dec. 30, 2021>

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.
[Previous Article 11 moved to Article 12 [This Article Newly Inserted on Mar. 25, 2021]
[Previous Article 4 moved to Article 6 <Mar. 25, 2021>]

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.
(2) Where the Mayor intends to grant transferred joint property tax under paragraph (1), he or she shall notify the determination to grant it to the heads of autonomous Gus within his or her jurisdiction. In such cases, the Mayor shall prepare the basis for calculating amounts to be granted, the details for each autonomous Gu, etc., and send them to the heads of autonomous Gus.
[This Article Newly Inserted on Mar. 25, 2021]
[Previous Article 5 moved to Article 7 <Mar. 25, 2021>]
Article 5-2
[Previous Article 5-2 moved to Article 8 <Mar. 25, 2021>]
Article 5-3
[Previous Article 5-3 moved to Article 9 <Mar. 25, 2021>]
Article 5-4
[Previous Article 5-4 moved to Article 10 <Mar. 25, 2021>]

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.

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.

Article 8 (Enforcement Rule) Matters necessary for enforcing this Ordinance shall be prescribed by rule.

ADDENDUM <Ordinance No. 8453, Oct. 17, 2022>
This Ordinance shall enter into force on the date of its promulgation.