Article 1 (Purpose) The purpose of this Rule is to provide for matters necessary for enforcing the Seoul Metropolitan Government Framework Ordinance on Municipal Taxes and other necessary matters.

Article 2 (Definitions) The terms used in this Ordinance are defined as follows:
1. The term "head of the imposing division" means the head of a division in charge of imposing taxes of the Seoul Metropolitan Government (hereinafter referred to as "municipal taxes");
2. The term "head of the collecting division" means the head of a division in charge of collecting municipal taxes.

Article 3 (Relationship to Statutes and Regulations) Except as otherwise provided in the Framework Act on Local Taxes (hereinafter referred to as the "Act"), the Enforcement Decree of the Framework Act on Local Taxes (hereinafter referred to as the "Decree"), and the Seoul Metropolitan Government Framework Ordinance on Municipal Taxes (hereinafter referred to as the "Ordinance"), imposing and collecting of municipal taxes shall be governed by this Rule.

Article 4 (Preparing and Keeping of Registers of Various Kinds) The Mayor of the Seoul Metropolitan Government (hereinafter referred to as "Mayor") and the head of an autonomous Gu of the Seoul Metropolitan Government having jurisdiction over the place for tax payment of the relevant taxable object (hereinafter referred to as "the head of a Gu") shall keep various registers, etc. prescribed in the Act, the Decree, the Ordinance and this Rule, and record and manage the relevant data. In such cases, where data is recorded, processed, and saved using an electronic information processing system (hereinafter referred to as "computer system"), and can be viewed and printed via the local tax information and communications network, the abovementioned registers, etc. shall be deemed kept, recorded, and managed.

Article 5 (Service of Documents) (1) Attached Form 1 shall be the format of a ledger of service to be kept to record the delivery of documents by post pursuant to Article 5 (1) of the Ordinance.
(2) Attached Form 2 shall be the format of a ledger of service to be kept to record the delivery of documents pursuant to Article 5 (1) and (2) of the Ordinance.
(3) Where a document is served by registered post, a receipt of such mail shall be demanded and filed in a ledger of service; and where a document is delivered in person by a tax official, the details of the relevant delivery shall be recorded and managed in a ledger of service.
(4) Where a document is delivered pursuant to paragraph (3), the date of service and the document recipient shall be recorded in the ledger of service which the document recipient shall be required to sign or seal (if the document recipient refuses to sign or seal the ledger, the refusal to sign or seal shall be stated in detail); while, if the intended recipient of the document rejects service so the document is left at the place of service, a report on service by placement shall be prepared to record the details of the relevant service and shall be kept along with the ledger of service.
(5) Where a document served by post is returned, the details of the return shall be recorded in the Register of Receipt of Mail Returned in attached Form 3 and the Ledger of Failure of Service in attached Form 4.

Article 6 (Cancellation and Change of Imposition) (1) Where any ground for cancelling or correcting an imposition of municipal taxes prescribed in Article 58 of the Act arises, the head of the imposing division shall determine the reduction of municipal taxes in accordance with the Resolution on Reduction of Municipal Tax in attached Form 1 of the Seoul Metropolitan Government Enforcement Rule of the Ordinance on the Collection of Municipal Taxes, by attaching the Decision to Cancel (Correct) Imposition of Local Tax in attached Form 5 and the Detail Statement of Disposition for Cancelling or Correcting Imposition of Municipal Tax in attached Table 6, and record the details of such determination in the Notice of Reduced Amount of Tax Revenue in attached Form 3 of the same Enforcement Rule and notify the head of the collecting division thereof.
(2) The head of the collecting division upon receipt of notice under paragraph (1) shall record the details of such notice in the Ledger of Collection in attached Form 5 of the Seoul Metropolitan Government Enforcement Rule of the Ordinance on Collection of Municipal Taxes.

Article 7 (Treatment of Municipal Tax Refunds) The head of the collecting division upon receipt of the Notice of Reduced Amount of Tax Revenue prescribed in Article 6 (1) after receiving municipal taxes, he or she shall record the details of treatment thereof in the Ledger of Local Tax Refunds and Processing Thereof in attached Form 7, and treat the received municipal taxes as municipal tax refunds (hereinafter referred to as "refunds").

Article 8 (Persons Entitled to Refunds) (1) The refund shall be first appropriated to pay any delinquent tax of the relevant taxpayer, and if no Gu tax is in arrears, the remaining balance shall be refunded to the taxpayer.
(2) Where municipal taxes are to be refunded to a secondary taxpayer (excluding where such person is obliged to pay taxes based on his or her ownership share), the Written Consent to Payment of Local Tax Refund of Secondary Taxpayer in attached Form 8 shall be received from each secondary taxpayer in order to verify his or her entitlement to the refund before paying the relevant refund, and the written consent which has been submitted shall be kept with the relevant resolution.

Article 9 (Appropriation of Refunds) The appropriation of refunds prescribed in Article 37 of the Decree shall be in accordance with the Resolution on Appropriation for Local Tax Refund in attached Form 9.

Article 10 (Scope of Security for Tax Payment) (1) "Securities the head of a local government deems reliable" in subparagraph 3 of Article 65 of the Act means any of the following securities:
1. Securities (including bonds) issued under special Acts, including the Bank of Korea Monetary Stabilization Bond Act;
2. Surety bonds and convertible bonds among debentures of Korea Stock Exchange-listed corporations;
3. Securities listed on the Korea Stock Exchange or securities with transaction records registered with the Korea Financial Investment Association;
4. Negotiable certificates of deposit;
5. Bearer beneficiary certificates and redeemable beneficiary certificates among beneficiary certificates prescribed in the Financial Investment Services and Capital Markets Act.
(2)　"Guarantor the head of a local government deems reliable" in subparagraph 5 of Article 65 of the Act means any of the following:
1. Finance companies prescribed in the Banking Act;
2. The Credit Guarantee Fund prescribed in the Credit Guarantee Fund Act;
3. Persons the Mayor and the head of a Gu deems sufficiently capable of performing surety obligations.

Article 11 (Acquisition and Appropriation of Large-Sum of Delinquent Taxes) (1) With respect to a large-sum of delinquent tax under Article 3 (2) 4 of the Ordinance (hereinafter referred to as "large-sum of delinquent tax"), the head of a Gu shall transfer the relevant large-sum of delinquent tax to the Mayor within one month from the date after each fiscal year ends by recording the details of the transfer of such tax in the Report on Acquisition and Appropriation of Large-Sum of Delinquent Tax in attached Form 10.
(2) Until the large-sum of delinquent tax under paragraph (1) is transferred to the Mayor, the administrative affairs for collection, such as any disposition or cancellation related thereto, shall be conducted by the head of the relevant Gu.

Article 12 (Procedures for Dispositions on Default) (1) Where a request for grant has already been filed by the head of a Gu as of the date of transfer of a large-sum of delinquent tax to the Mayor, the Mayor shall report his or her rights to such large-sum of delinquent tax to the competent court, etc. prior to the date for allocation, and in cases of seized property on public sale, the Mayor shall report his or her rights to such seized property to the Korea Asset Management Corporation or any other agency conducting public sale vicariously prior to the date for allocation.
(2) The head of a Gu shall be responsible for determining imposition of additional dues and aggravated additional dues for large-sum of delinquent taxes until they are transferred to the Mayor, and the Mayor shall take charge of determining imposition of aggravated additional dues that arise thereafter.
(3)　Any disposition on default against delinquent taxpayers, such as seizure of property, shall be made by the Mayor beginning with the date of transfer of large-sum of delinquent taxes, and the following shall apply to cancellation of seizure:
1. Cancelling the seizure of the property, etc. which has been seized by the Mayor or the property of a person having large-sum of delinquent taxes only: The Mayor;
2. Cancelling the seizure of the property, etc. being subject to seizure by the head of a Gu, of a person having delinquent municipal or Gu taxes in addition to a large-sum of delinquent tax: The Mayor or the head of a Gu.

Article 13 (Follow-up Measures after Pre-Assessment Reviews) Where the head of a Gu receives notice from the Mayor on his or her determination to adopt or partially adopt a pre-assessment review, he or she shall without delay take measures necessary to comply with such determination, and shall report the results of such measures to the Mayor in attached Form 11.

Article 14 (Follow-up Measures Including Raising of Objections) (1) Where the head of a Gu receives notice from the Mayor of his or her determination to revoke or correct an objection raised, he or she shall take without delay measures necessary to comply with such determination, and shall report the results of such measures to the Mayor in attached Form 12. <Amended on Oct. 15, 2020>
(2) Where the head of a Gu becomes aware of the submission of an appeal for adjudication to the Tax Tribunal or the receipt of a complaint or written appeal by a court, he or she shall report such fact to the Mayor, without delay, in attached Form 13.

Article 14-2 (Written Consent to Commissioning of Seoul Metropolitan Government-Appointed Agents) "Written consent to commissioning of a Seoul Metropolitan Government-appointed agent" and a "written pledge" in Article 5-3 (2) of the Ordinance shall be as specified in attached Forms 14 and 15, respectively.
[This Article Newly Inserted on Oct. 15, 2020]

Article 14-3 (Application for Appointment of Seoul Metropolitan Government-Appointed Agents) "Application for the appointment of Seoul Metropolitan Government-appointed agents" in Article 5-4 (1) of the Ordinance shall be as specified in attached Form 16.
[This Article Newly Inserted on Oct. 15, 2020]

Article 14-4 (Notice of Results of Application for Seoul Metropolitan Government-Appointed Agents) "Notice of the result of the application for a Seoul Metropolitan Government-appointed agent" in Article 5-4 (2) of the Ordinance shall be as specified in attached Form 17.
[This Article Newly Inserted on Oct. 15, 2020]

Article 14-5 (Details of Cases where Seoul Metropolitan Government-Appointed Agent Is Designated) Cases where a Seoul Metropolitan Government-appointed agent is designated shall be recorded and managed as specified in attached Form 18.
[This Article Newly Inserted on Oct. 15, 2020]

Article 15 (Electronic Processing of Various Notices) Where the head of the imposing division and the head of the collecting division electronically prepare, process, and manage various notices, etc. they are required to notify each other or process between themselves under the Act, the Decree, the Ordinance, or this Rule, making it possible to access and print out the relevant data via the local tax information and communications network at any time, the notification or processing shall be deemed done: Provided, That this shall not apply where the head of the imposing division and the head of the collecting division do not belong to the same institution.

• - Form 1 (Ledger of Service by Regular (Registered) Mail)
• - Form 2 (Ledger of Service (Delivery))
• - Form 3 (Register of Receipt of Mail Returned)
• - Form 4 (Ledger of Failure of Service)
• - Form 5 (Decision to Cancel (Correct) Assessment of Local Tax)
• - Form 6 (Details of Disposition for Cancelling or Correcting Assessment of Local Taxes)
• - Form 7 (Ledger of Local Tax Refunds and Processing Thereof)
• - Form 8 (Written Consent to Payment of Local Tax Fund of Secondary Taxpayer)
• - Form 9 (Resolution on Appropriation of Local Tax Refund)
• - Form 10 (Report on Acquisition Appropriation of Large-Sum of Delinquent Tax,Detailed Statement on Delinquent Taxpayer of Large-Sum Tax)
• - Form 11 (Report on Outcomes of Processing Decision of Pre-Assessment Review )
• - Form 12 (Report on Outcomes of Processing Decision (Appeal for Review or Objection)　)
• - Form 13 (Report on Matters regarding Application for Remedy for Local Tax)
• - Form 14 (Written Consent to Commissioning of Seoul Metropolitan Government-Appointed Agent)
• - Form 15 (Written Pledge)
• - Form 16 (Application for Appointment of Seoul Metropolitan Government-Appointed Agent)
• - Form 17 (Notice of Results of Application for Seoul Metropolitan Government-Appointed Agent)
• - Form 18 (Details of Cases where Seoul Metropolitan Government-Appointed Agent Is Designated)