Enactment No. 3782, Jan. 13, 2011 | Partial Amendment No. 3782, Aug. 16, 2013 |
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CHAPTER ¥° GENERAL PROVISIONS
SECTION 1 Common Provisions
Article 1 (Purpose)
The purpose of these Rules is to provide for matters delegated by the Seoul Metropolitan Government Framework Ordinance on Municipal Taxes and matters necessary for the enforcement thereof.
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Article 2 (Definitions)
Terms used in this Rule shall be defined as follows:
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Article 3 (Relationships to other Acts, Subordinate Statutes, etc.)
Except as otherwise provided for 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"), the Enforcement Rule of the Framework Act on Local Taxes (hereinafter referred to as the "Enforcement Rule"), and the Seoul Metropolitan Government Framework Ordinance on Municipal Taxes (hereinafter referred to as the "Ordinance"), this Rule shall apply.
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Article 4 (Attribution of Municipal Taxes to Fiscal Years)
Municipal taxes shall be attributed to each fiscal year as follows:
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Article 5 (Preparation of Taxation Data, etc. and Keeping of Ledgers)
Where taxation data, ledgers, and statements related to the imposition and collection of municipal taxes under this Rule (hereinafter referred to as "imposition and collection") are prepared and kept by any electronic information processing medium, such as computers, the preparation of separate ledgers may be omitted: Provided, That the ledgers and statements related to the imposition and collection of municipal taxes shall be maintained properly so that they can be printed out at any time.
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SECTION 2 Service of Documents
Article 6 (Service of Tax Payment Notices, etc.)
(1) Where notices are served by registered mail or ordinary mail pursuant to Article 8 (3) or 9 of the Ordinance, the service register shall be prepared in attached Form 1.
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Article 7 (Service of Returned Tax Payment Notices, etc.)
Where a tax payment notice or a reminder notice served by mail is returned, the competent tax officer shall enter the fact in the ledger of the receipt of returned mails in attached Form 3 and prepare a register of the failure of service in attached Form 4.
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Article 8 (Management of Service Register, etc.)
The service register under Article 6 shall be prepared and managed for each tax item and for each month, and the following matters shall be recorded in the service register:
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Article 9 (Arrangement of Ledgers and other Documents)
Ledgers, statements, reports, and other documents relating to the collection of municipal taxes shall be arranged in order of fiscal year, tax item, period for payment, or administrative district.
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CHAPTER ¥± IMPOSITION AND COLLECTION
SECTION 1 Imposition and Collection
Article 10 (Decision to Collect Tax by Ordinary Method of Collection)
(1) Where the head of the imposing division intends to impose a municipal tax, he/she shall make a decision to collect it in attached Form 5 "Decision to Collect" after examining the grounds for collection, the amount of tax, the attributable year, the title of revenue, the taxpayer, the payment deadline, the place of payment, and other necessary matters.
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Article 11 (Decision to Collect Tax by Self-Assessment/Payment)
(1) When the head of the imposing division receives a municipal tax return filed by a taxpayer, he/she shall prepare a receipt register in attached Form 8 and shall give notice thereof to the head of the collecting division by no later than the fifth day of the following month.
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Article 12 (Preparation of Tax Payment Notices)
(1) A tax payment notice prepared pursuant to Article 55 of the Act shall be printed out by a computer system: Provided, That if the Act or any Act regarding local taxes provides otherwise, a handwritten tax payment notice may be issued.
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Article 13 (Re-Issuance of Tax Payment Notice)
(1) If the head of the imposing division considers it necessary due to mutilation of a tax payment notice or upon receiving an application from a taxpayer for the re-issuance of a tax payment notice, he/she may re-issue a tax payment notice. In such cases, the tax payment notice shall bear an indication that the tax payment notice is re-issued.
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Article 14 (Disposition of Municipal Taxes to be Paid by Self-Assessment)
(1) Where a taxpayer files a tax return on a municipal tax that shall be paid by self-assessment, the competent tax officer shall issue a tax payment notice.
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Article 15 (Receipt of Municipal Taxes)
(1) No person, other than a receiving agency, shall receive the payment of a municipal tax: Provided, That the foregoing shall not apply to the collection under Article 20 (1) of the Ordinance and cases where a claim for distribution as a consequence of the disposition of a delinquent tax is received in accordance with an order of a collection officer.
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Article 16 (Verification and Examination of Details of Receipt of Municipal Taxes)
(1) If the head of the collecting division discovers any discrepancy when he/she compares and examines the details of imposition and self-assessment/payment of municipal taxes with data about receipt by the Municipal Treasury, he/she shall investigate into causes thereof.
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Article 17 (Cancellation Stamp)
Upon receiving a notice of receipt (including an electronic file with computerized data about receipt) from the Municipal Treasury, the head of the collecting division shall affix a receipt stamp as cancellation stamp on the receipt register in attached Form 8: Provided, That an electronic stamp may be affixed if such data is computerized.
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Article 18 (Processing of Cancelled but Unmatching Data)
(1) If the head of the collecting division discovers any discrepancy in data cancelled under Article 17 but unmatching with details of imposition, he/she shall investigate into the actual causes thereof with cooperation of the head of the imposing division, and shall prepare and maintain details of processing of uncancelled OCR data in attached Form 11.
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Article 19 (Closing at Payment Deadline)
(1) The head of the collecting division shall affix a cancellation seal on the receipt register in accordance with the receipt notice given by the Municipal Treasury (including receiving agencies), prepare a delinquent tax register with data about overdue taxes after the lapse of the payment deadline, and add additional charges and aggravated additional charges thereto: Provided, That such data may be managed and processed by a computer system, if available.
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Article 20 (Revocation, Rectification, etc. of Imposition)
(1) If there is a ground to revoke or rectify the imposition of a municipal tax pursuant to the Act, an Act regarding local taxes, the Ordinance, or any other relevant Act or subordinate statute, the head of the imposing division shall make a decision to reduce the tax in accordance with the written decision to collect the tax in attached Form 5, along with a written decision to revoke (modify) the imposition of the local tax in attached Form 14, and shall revoke or modify the imposition. In such cases, the relevant taxpayer shall be notified of modified facts, and a notice of decision to reduce the revenue listed under attached Form 7 shall be dispatched to the head of the collecting division.
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Article 21 (Revocation of Decision and Correction of Errors)
(1) If there is a change in the decision initially made to impose a tax due to an objection, an error in the decision, or a decision to reduce or exempt after the head of the imposing division notifies the head of the collecting division of details of the decision to impose the municipal tax pursuant to Article 10 or 11, the head of the imposing division shall make a decision to reduce the tax in attached Form 5, along with details of the revocation or rectification of the imposition in attached Form 15, and shall notify the head of the collecting division thereof by a notice of the reduced amount of revenue in attached Form 7.
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Article 22 (Collection of Delinquent Taxes during each Period for Payment)
As regards persons who fail to pay a delinquent tax by the deadline given in a reminder notice, a record card of the settlement of delinquent local taxes shall be prepared in attached Form 16, and measures necessary for collection and dispositions made against such delinquent taxes shall be recorded in the card, which shall be maintained in good order: Provided, That the preparation of a record card of the settlement of delinquent local taxes may be omitted, if delinquent taxes are managed by a computer system.
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Article 23 (Commissioning of Collection, etc.)
Where collection works are commissioned or entrusted to a third person pursuant to Article 68 of the Act, the register of commissioning (entrustment) of collection shall be maintained in attached Form 17. In such cases, data may be managed and dispatched by a computer system, if available.
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Article 24 (Relinquishment of Imposition)
(1) If it is found impossible to collect a municipal tax, the collection of which has been suspended pursuant to Article 81 of the Act, as a result of investigations conducted on two or more occasions into the following matters during six months from the date of suspension of collection, the imposition may be relinquished, and the head of the collecting division shall be notified of the result:
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Article 25 (Submission of Report on Results of Collection of Revenue)
The head of a Gu, to whom administrative work for the imposition and collection of municipal taxes are delegated pursuant to Article 5 of the Ordinance, shall prepare a monthly report on the collection of revenue under Article 84 of the Enforcement Decree of the Local Finance Act each month, and shall submit it to the Mayor by the 15th day of the following month, along with a monthly trial balance sheet of revenue of the Municipal Treasury: Provided, That the report may be submitted by the 20th day, if there is an exceptional circumstance.
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Article 26 (Closing of Revenue)
(1) The decision on collection by the ordinary collection method under Article 10 shall be finalized by December 15 each year, and the period for payment shall be within the pertinent year: Provided, That the foregoing shall not apply to exceptional cases where urgent action, such as collection prior to payment deadline, is required to secure tax claims.
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Article 27 (Carry-over of Overdue Municipal Taxes)
(1) Municipal taxes that have not been paid until the deadline for closing the disbursement and receipt for a year shall be entered in the register of the settlement of delinquent taxes in attached Form 12 or 13, by April 1 of the following year: Provided, That data may be managed by a computer system, if available.
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SECTION 2 Refundable Municipal Taxes
Article 28 (Disposition of Refundable Municipal Taxes)
(1) When the head of the imposing division notifies the head of the collecting division of details of the revocation and rectification of imposition under Article 20 (1) after the head of the collecting division receives municipal taxes, the head of the collecting division shall dispose of the municipal taxes as refundable municipal taxes.
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Article 29 (Persons Entitled to Municipal Tax Refund)
(1) A refundable municipal tax shall be appropriated first to offset any other delinquent municipal tax, and the residue shall be refunded to the taxpayer of the municipal tax, of which the right holder shall be notified.
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Article 30 (Appropriation of Refundable Municipal Taxes)
(1) When it is intended to appropriate a refundable municipal tax for another tax collectible pursuant to Article 63 of the Decree, such refundable municipal tax shall be appropriated as follows:
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Article 31 (Notice of Refundable Municipal Tax, etc.)
(1) Notice under Article 21 (1) of the Ordinance shall be given to a person eligible for the payment of a refundable local tax in attached Form 21.
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Article 32 (Procedure for Refund of Refundable Municipal Taxes)
(1) Where it is intended to refund a refundable municipal tax, notice shall be given to the person entitled to the refund of the refundable municipal tax in Form 44 attached to the Enforcement Rule, and a written order to pay the refundable local tax shall be dispatched to the Municipal Treasury in Form 45 attached to the Enforcement Rule.
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SECTION 3 Suspension of Collection, etc. and Security for Tax Payment
Article 33 (Scope of Security for Tax Payment)
(1) "Securities that the head of a local government recognizes as secure" in subparagraph 3 of Article 85 of the Act mean those under any of the following subparagraphs:
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Article 34 (Suspension of Collection due to Impossibility of Service, etc.)
(1) When the head of the imposing division suspends collection pursuant to Article 81 of the Act, he/she shall enter it in the register of the suspension of collection due to the impossibility of service of notice in attached Form 23 and shall notify the head of the collecting division thereof.
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Article 35 (Payment by and Collection from Security for Tax Payment, etc.)
(1) If a person who provides security for tax payment under any provision of subparagraphs 2 through 7 of Article 85 of the Act intends to pay a municipal tax by the security, he/she shall file an application for payment by security for tax payment in attached Form 24. In such cases, it shall be deemed that the municipal tax equivalent to the amount applied for is paid.
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Article 36 (Management of Security for Tax Payment)
(1) Upon receiving security for tax payment in connection with municipal taxes, the head of the imposing division or the head of the collecting division shall record it in the ledger for the management of security for tax payment in attached Form 26 and shall keep it safely.
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CHAPTER ¥² DISPOSITION OF DELINQUENT TAXES
SECTION 1 Securing of Tax Claims
Article 37 (Preservative Seizure Prior to Final Determination of Municipal Taxes)
When it is intended to foreclose on a taxpayer's assets before a tax obligation is finally determined pursuant to Article 29 of the Ordinance, it shall be approved by the competent collection officer.
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SECTION 2 Procedure for Disposition of Delinquent Taxes
Article 38 (Presentation of Certificate of Authority, etc.)
A tax officer who intends to make a disposition of delinquent taxes shall carry the following documents with him/her and shall present his/her certificate of authority under Article 105 of the Decree:
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Article 39 (Search)
A search report under Article 30 of the Ordinance shall be prepared in attached Form 27.
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Article 40 (Continuance of Disposition of Delinquent Taxes)
Even where a delinquent taxpayer is declared bankrupt, the disposition of assets already seized on delinquent taxes shall be continued.
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Article 41 (Seizure Report)
(1) A tax officer who seizes a delinquent taxpayer's assets shall prepare a seizure report in Form 62 attached to the Enforcement Rule and shall enter details thereof in the ledger of seizure of assets of delinquent taxpayers in attached Form 28. In such cases, a certified copy of the seizure report shall be served on the relevant taxpayer with regard to a movable asset or other asset under any of the following subparagraphs:
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Article 42 (Safekeeping of Seized Assets)
(1) Seized assets shall be kept in a place in which such assets can be protected from loss or destruction under the competent tax officer's responsibility: Provided, That if a taxpayer or a third party is authorized to keep a seized asset due to an exceptional circumstance, the custodian shall be required to issue a certificate of custody of the seized asset in attached Form 29.
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Article 43 (Seizure of Fruits)
(1) A tax officer may collect fruits, or a third party or a delinquent taxpayer may be authorized to collect fruits, and expenses incurred in such collection shall be recovered as expenses incurred for the disposition of the delinquent tax.
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SECTION 3 Seizure
Article 44 (Matters Requiring Special Attention in Seizure of Assets)
A tax officer who intends to seize an asset shall give special attention to the following matters:
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Article 45 (Demand for Delivery of Seized Asset subject to Pledge Right)
(1) If a tax officer intends to seize an asset subject to a pledge right but the pledgee does not deliver the pledged asset to the tax officer, the delivery of the pledged asset shall be demanded in attached Form 32 "Demand for Delivery of Pledged Asset".
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Article 46 (Notice of Seizure)
(1) If a tax officer seizes a real property or any other asset of a taxpayer, he/she shall notify the delinquent taxpayer, obligators, creditors, the court execution officer, or the relevant administrator of the seizure in any of the following forms, as applicable:
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Article 47 (Third Party's Assertion of Ownership)
(1) A third party who intends to assert his/her ownership of a seized asset and claim to return the asset, he/she shall submit evidentiary documents that can prove his/her ownership until before five days prior to sale.
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Article 48 (Registration or Recordation of Seizure of Real Property)
(1) A request for the registration of the seizure of real property, a factory foundation, a mining foundation, or a ship shall be made in attached Form 36.
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Article 49 (Order to Deliver Seized Automobile)
(1) When a tax officer seizes an automobile or a construction machine, he/her may take the possession of it by ordering the delinquent taxpayer to deliver it.
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Article 50 (Request for Registration of Division, Merger, or Change of Real Property)
(1) A request for the registration of the division, merger, or change in order to seize real property and a request for the registration of a transfer of ownership by inheritance shall be made in attached Forms 39 and 40 respectively.
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Article 51 (Effect of Seizure of Real Property or other Assets)
(1) The seizure of an automobile, construction machine, real property, factory foundation, mining foundation, ship, or airplane shall become effective when the registration or recordation of the seizure is completed.
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Article 52 (Application for Use of or Profit from Seized Assets)
(1) An application for a permit to use or profit from, an asset of a delinquent taxpayer shall be filed in attached From 41 "Application for Permission for Use of or Profit from Seized Assets".
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Article 53 (Seizure of Incorporeal Property Rights)
(1) A request for the registration or recordation of the cancellation or change of the seizure of an incorporeal property right shall be made in attached Form 42.
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Article 54 (Seizure of Rights to State-Owned or Public Property)
(1) If a delinquent taxpayer has a state-owned or public property that he/she purchased, the delinquent taxpayer's rights to the property shall be seized even before the ownership is transferred.
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SECTION 4 Cancellation of Seizure
Article 55 (Seizure Cancellation Report)
A seizure cancellation report shall be made in attached Form 64: Provided, That a seizure cancellation report on a movable asset or securities may be substituted by stating the grounds for cancellation additionally at the margin of the seizure report initially prepared.
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Article 56 (Notice of Cancellation of Seizure)
(1) When a tax officer cancels the seizure of an asset, he/she shall notify the right holder, creditor, or an interested third party, to whom notice of seizure of the asset was given, thereof immediately in Form 65 "Notice of Cancellation of Seizure" attached to the Enforcement Rule.
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Article 57 (Request for Registration or Recordation of Cancellation of Seizure)
When the seizure of an asset is cancelled, a request for the registration or recordation of such cancellation shall be made to the competent agency in Form 37, 42, or 43, along with the relevant seizure cancellation report attached thereto: Provided, That if the head of the agency responsible for the registration or recordation of the seized assets and the head of the agency requesting the seizure is the same person, the registration or recordation of the cancellation of the seizure may be done directly.
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SECTION 5 Claim for Delivery and Intervention in Seizure
Article 58 (Claim for Delivery)
(1) When an event under any provision of Article 73 (1) 1 through 6 of the Act occurs, the competent tax officer shall file a claim with the competent agency, public organization, executing court, executing public officer, compulsory administrator, bankruptcy administrator, or liquidator in attached Form 44 to pay delinquent municipal taxes.
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Article 59 (Intervention in Seizure)
(1) If an asset that it is intended to seize is an asset already seized by any other agency's disposition of delinquent taxes, a request for the registration or recordation of intervention in seizure shall be made in attached Form 36, 37, or 42.
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SECTION 6 Sale
Article 60 (Negotiated Contract)
When it is intended to sell a seized asset by a negotiated contract, a report on quoted prices of public sale shall be prepared in attached Form 45 , and two or more quotation sheets shall be obtained.
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Article 61 (Public Notice of Public Sale)
(1) The public notice of public sale shall be published on the Official Gazette, the Official Bulletin of the Metropolitan Government, or a daily newspaper or shall be posted on the bulletin board of the competent Gu office or Dong resident center in attached Form 46: Provided, That public notice of public sale of an automobile may be posted on the bulletin board of a business establishment that has made an agreement on the provision of information about automobiles.
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Article 62 (Notice of Public Sale)
When public sale is publicly notified, the delinquent taxpayer, the owner of the security for tax payment, and the holder of a right to lease on a deposit basis, a pledgee, a mortgage, or any other administrator of the asset shall be notified in attached Form 47 "Notice of Public Sale".
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Article 63 (Report on Expected Selling Price)
(1) The determination of the expected selling price of an asset subject to public sale shall be made in attached Form 45 "Report on Quoted Prices of Assets subject to Public Sale".
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Article 64 (Reduction of Expected Selling Price)
(1) If if fails to sell a seized asset by public sale twice or more or if no one makes a bid, the expected selling price shall be reduced by 10/100 of the expected selling price offered on the second public sale each time from the third public sale on.
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Article 65 (Substitution of Guarantee Money for Public Sale with National Bonds or Local Government Bonds)
(1) If bearer national bonds or bearer local government bonds are offered as guarantee money for public sale, such bonds shall be accompanied by a deed of pledge in attached Form 49.
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Article 66 (Bidding)
A person who intends to make a bid shall state his/her address or abode and name, the name of the asset that he/she intends to buy, the bidding price, the bid bond, and other necessary matters in attached Form 50 "Bid" and submit the bid.
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Article 67 (Opening of Bids)
(1) A public official who executes public sale shall open bids, announce the price stated in each bid, and enter the prices in attached Form 51 "Bid Report".
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Article 68 (Auction)
(1) If a seized asset is sold by auction, an auctioneer shall be selected and authorized to sell it by public sale.
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Article 69 (Regulations on Bidding or Auction)
When a seized asset is sold by public sale, regulations on bidding in attached Form 53 or regulations on auction in attached Form 54 shall be made available in the competent collecting agency and the place of auction.
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Article 70 (Notice of Decision to Sell)
(1) A notice of decision to sell shall be made in attached Form 55 "Notice of Decision to Sell": Provided, That such notice may be given orally if it is not necessary to register or record the transfer of a right to an asset and the selling price shall be paid immediately.
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Article 71 (Payment of Proceeds for Assets Publicly Sold)
A successful bidder of an asset publicly sold shall pay the proceeds therefor, along with the payment statement in attached Form 56.
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Article 72 (Disposition of Non-Performance of Obligations of Successful Bidder)
(1) If a successful bidder fails to perform his/her obligations, a peremptory notice shall be given with a specified period given for performance, but if he/she does not comply with the notice, the decision to sell shall be revoked, and the guarantee money shall be disposed of in accordance with Article 78 (2) of the National Tax Collection Act, while notifying the person who provided the guarantee deposit thereof.
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Article 73 (Procedure for Transfer of Rights to Sold Assets)
(1) If a delinquent taxpayer fails to perform the procedure for the transfer of rights to a sold asset, the competent head of a Gu shall carry out the procedure for the transfer of the rights.
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Article 74 (Transfer of Rights to Confiscated Property)
If a person who purchases an asset confiscated by the disposition of delinquent taxes pays the balance of the purchase price for the asset so confiscated, the competent tax officer shall notify the competent asset management division of the details of public sale, including the descriptions of the asset, the date of public sale, the price of public sale, the address and name of the purchaser, immediately in attached Form 60 "Notice of Sale of Assets Acquired by Disposition of Local Taxes".
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Article 75 (Certification of Qualification of Purchaser of Property Confiscated)
A person who desires to purchase a confiscated asset shall submit to the competent tax officer documents proving that he/she does not fall under any provision of Articles 9 through 14 of the Treatment of State-Reverted Properties Act by not later than the day immediately preceding the date of public sale.
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SECTION 7 Settlement
Article 76 (Treatment of Proceeds from Sale of Seized Assets)
Money received from a third obligor for a seized claim shall be transferred to the Treasury immediately: Provided, That if it is impracticable to appropriate such money for revenue, it shall be treated as cash excluded from revenue or expenditure pursuant to Article 65 of the Seoul Metropolitan Government Rule on Financial Accounting.
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Article 77 (Distribution Statement)
When the disposition of delinquent taxes is completed, the distribution statement in attached Form 61 shall be prepared and issued in accordance with the following subparagraphs:
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Article 78 (Payment of Residue from Sale)
When the residue from sale is paid to a delinquent taxpayer or a creditor, the recipient shall be required to issue a receipt in attached Form 62. In such cases, if the recipient is an agent, an heir, or an estate administrator, he/she shall be required to submit a document proving his/her authority.
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Article 79 (Deposits)
The notice of the deposit of allocated money under Article 18 (2) of the Ordinance shall be prepared in attached Form 63, and the distribution statement in attached Form 61.
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SECTION 8 Vicarious Public Sale by Korea Asset Management Corporation
Article 80 (Request for Vicarious Public Sale)
(1) A tax officer may request the Korea Asset Management Corporation, established pursuant to the Act on the Efficient Disposal of Non-Performing Assets, etc. of Financial Institutions and the Establishment of Korea Asset Management Corporation, to execute public sale of a seized asset vicariously in attached Form 64.
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Article 81 (Delivery of Seized Assets)
(1) A tax officer may deliver an asset that he/she possesses or places under the custody of a third party to the Korea Asset Management Corporation: Provided, That the delivery of an asset placed under the custody of a third party may be substituted by delivering a certificate of custody of the asset issued by the third party.
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Article 82 (Notice of Vicarious Public Sale, etc.)
When a tax officer requests the Korea Asset Management Corporation to carry out public sale vicariously, he/she shall notify the delinquent taxpayer and interested parties thereof in attached Form 66 "Notice of Vicarious Public Sale" and shall dispatch to the Korea Asset Management Corporation a list of persons whose participation in the public sale is restricted in attached Form 67.
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Article 83 (Discontinuance of Vicarious Public Sale)
(1) If any of the following events occurs after a tax officer requests the Korea Asset Management Corporation to carry out public sale vicariously, the tax officer shall request the Korea Asset Management Corporation to discontinue the vicarious public sale in attached Form 68: Provided, That the discontinuance of vicarious public sale may be requested first by telephone, facsimile, or other means in an emergency case, but a written request for the discontinuance of the vicarious public sale shall be dispatched later:
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Article 84 (Confirmation of Progress of Vicarious Public Sale)
(1) As regards assets of which a tax officer requested the Korea Asset Management Corporation to carry out public sale vicariously, the tax officer shall confirm the following matters at the time specified in any provision of the following subparagraphs, whichever is appropriate:
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Article 85 (Receipt and Disposition of Proceeds from Public Sale)
(1) A tax officer shall require the Korea Asset Management Corporation to transfer any of the following payments to the public official in charge of disbursement and receipt of revenue or deposit such a payment in the official account of the head of the collecting division, immediately upon receiving such a payment, and shall check the status of payments from time to time:
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Article 86 (Distribution of Proceeds from Sale)
(1) A tax officer shall distribute proceeds from public sale, which he/she receives from the Korea Asset Management Corporation, in accordance with Article 39 of the Ordinance, but shall verify proceeds from the public sale and fees therefor after the notice of settlement of purchase price and the invoice for the fees for vicarious public sale and shall distribute the proceeds accordingly.
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Article 87 (Payment of Fees for Vicarious Public Sale)
Upon receiving a claim from the Korea Asset Management Corporation for fees for vicarious public sale and other expenses incurred in the public sale, the competent tax payer shall verify the details thereof and relevant documents and pay such fees and expenses from the expenditure budget.
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Article 88 (Matters subject to Consultation, etc.)
Upon receiving a request from the Korea Asset Management Corporation, who has been requested to carry out vicarious public sale, for cooperation in any affair relating to the vicarious public sale, a tax officer shall cooperate fully with the Korea Asset Management Corporation.
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Article 89 (Measures for Petition Filed for Commencement of Rehabilitation Proceedings)
If a court considers it necessary upon receiving a petition for the commencement of rehabilitation proceedings, it may hear the opinion of the person who has authority for collection and then issue an order to discontinue the disposition of delinquent taxes, but the period of discontinuance of the disposition of delinquent taxes by such an order of discontinuance shall not exceed two months, and therefor the disposition of delinquent taxes shall continue immediately if no decision is made to commence reorganization proceedings within the period mentioned above.
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SECTION 9 Special Exception to Collection of Large-sum Delinquent Taxes
Article 90 (Transfer of Large-sum Delinquent Municipal Taxes)
(1) The head of a Gu shall transfer delinquent municipal taxes under Article 5 (3) 4 of the Ordinance (hereafter referred to as "large-sum delinquent municipal taxes" in this Section) to the Mayor within one month in attached Form 69 "Statement of Transfer of Large-sum Delinquent Municipal Taxes".
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Article 91 (Procedure for Disposition of Delinquent Taxes)
(1) The Mayor shall file a report with the competent court on rights to large-sum delinquent municipal taxes for which a claim to distribution has been filed, out of large-sum delinquent taxes transferred to him/her, and shall file a report with the Korea Asset Management Corporation or any other agency carrying out public sale vicariously on rights to a seized asset for which public sale is pending as of the date of transfer.
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SECTION 10 Disposition of Deficit
Article 92 (Investigation into Whereabouts of Delinquent Taxpayers)
(1) A tax officer shall inquire about a delinquent taxpayer's address and other information by a computer system before he/she makes a disposition of deficit, investigate whether the taxpayer resides in the address, and track down the addresses to which the taxpayer moved, if the taxpayer moved to any other area.
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Article 93 (Investigation into Assets of Delinquent Taxpayers)
(1) If an asset is discovered after a delinquent tax is disposed of as deficit or the imposition of a tax is relinquished, the competent tax officer shall seize the asset, revoke the disposition of deficit, make a decision to impose the tax, or take any other necessary measure.
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Article 94 (Decision to Dispose of Deficit)
If it is found impossible as a result of investigations into a taxpayer's whereabouts or assets under Article 92 or 93 to collect delinquent taxes, the disposition of delinquent taxes shall be discontinued, and the disposition of such delinquent taxes as deficit shall be made in attached Form 5 "Resolution on Determination as Deficit" and Form 70 "Statement of Disposition of Deficit (A or B)".
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Article 95 (Revocation of Disposition of Deficit)
When a disposition of deficit is revoked after the closing of a year, the reasons therefor shall be entered in the blank for "carried-over amount" in the collection register, and the amount accruing from the revocation shall be entered in the carried-over amount. In such cases, if an additional charge is imposed, the additional charge shall be added thereto.
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Article 96 (Prohibition against Unfair Disposition of Deficit)
A public official in charge of the disposition of delinquent taxes shall apply his/her best endeavors to collect delinquent taxes and shall not commit any of the following acts in any case:
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Article 97 (Follow-up Management of Disposition of Deficit)
(1) A person for whom the disposition of deficit is made shall be subject to follow-up management as follows: Provided, That the foregoing shall not apply to cases where the disposition of deficit is made upon the completion of prescriptive period:
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CHAPTER ¥³ SUPPLEMENTARY PROVISIONS
Article 98 (Procedure for Disclosure of List of Large-sum or Habitually Delinquent Taxpayers)
(1) The record date of the selection of persons subject to the disclosure of large-sum or habitually delinquent taxpayers under Article 48 of the Ordinance, whose delinquent local taxes are not less than 100 million won, shall be March 1 each year.
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Article 99 (Cases Excluded from Disclosure)
A case where the Committee under Article 107 (1) 3 of the Decree finds that it is of no practical use to disclose is any of the following cases:
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Article 100 (Submission of Statistical Data on Local Taxes)
The head of each Gu shall make an electronic file for the current status of the imposition of municipal taxes during each year (excluding the local income tax, tobacco excise tax, and vehicle tax on mileage of each vehicle) and shall submit it to the Mayor by not later than the end of March of the following year.
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Article 101 (Local Tax Deliberation Committee)
(1) Upon receiving a request from the Mayor for deliberation, the committee chairperson shall convene a meeting of the Local Tax Deliberation Committee (hereinafter referred to as the "Committee") within five days from the date of a request for deliberation, unless there is any exceptional circumstance.
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Article 102 (Operation of Committee for Review on Legality Prior to Taxation)
(1) The Mayor may request the committee chairperson to conduct a review on legality prior to taxation in attached Form 74.
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Article 103 (Operation of Committee for Objections, etc.)
(1) The Mayor may request the committee chairperson to deliberate on an objection or an appeal for review in attached Form 78 or 79.
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Article 104 (Operation of Committee for Deliberation on Persons subject to Disclosure of List of Large-sum or Habitually Delinquent Taxpayers)
The Committee shall resolve items of agenda in attached Form 82 and shall report the results of deliberation to the Mayor in attached Form 83.
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Article 105 (Operation of Committee for Deliberation on Tax Base)
When the Committee determines the standard market value under the Local Tax Act, it shall notify the Mayor of the results of deliberation in attached Form 84.
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Article 106 (Operation of Committee for Deliberation on Ordinances regarding Full or Partial Exemption from Local Taxes)
(1) The Mayor may request the committee chairperson to deliberate on needs to establish, extend, or amend an ordinance regarding full or partial exemption from local taxes pursuant to Article 4 (3) of the Restriction of Special Local Taxation Act.
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ADDENDA <Rule No. 3782, Jan. 13, 2011> |
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