Article 1 (Purpose)
The purpose of this Ordinance is to provide for matters mandated by the Local Tax Collection Act and the Enforcement Decree of the same Act and those necessary for the enforcement thereof.
Article 2 (Relationship to Other Statutes and Regulations)
Except as otherwise provided in the Local Tax Collection Act (hereinafter referred to as the "Act"), the Enforcement Decree of the same Act (hereinafter referred to as the "Decree"), and the Enforcement Rule of the same Act (hereinafter referred to as the ¡°Enforcement Rule of the Act¡±), the collection of municipal taxes of the Seoul Metropolitan Government (hereinafter referred to as "municipal taxes") shall be governed by this Ordinance.
Article 3 (Restrictions on Government-Licensed Business)
The amount of delinquent taxes based on which a request for suspension, or revocation of a license, etc. of business can be made pursuant to Article 7 (3) of the Act shall be not less than one million won.
Article 4 (Disclosure of List of Substantially or Habitual Delinquent Taxpayers)
The procedures for disclosing a list of substantially or habitual delinquent local taxpayers (referring to taxpayers with delinquent municipal taxes of at least 10 million won) and other necessary matters pursuant to Article 11 of the Act shall be as prescribed by rule of the Seoul Metropolitan Government.
Article 5 (Collection Subsidies)
(1) Where the head of a Gu having jurisdiction over the place for tax payment of a taxable item collects and pays municipal taxes to the Seoul Metropolitan Government pursuant to Article 17 (1) of the Act, the Mayor of the Seoul Metropolitan Government (hereinafter referred to as the ¡°Mayor¡±) shall grant collection subsidies under Article 24 (2) of the Decree to the relevant Gu by the end of the following month: Provided, That collection subsidies shall not be granted in cases of local education taxes and property taxes belonging to the Seoul Metropolitan Government.
Article 6 (Selection of Institutions Specialized in Sale) (2) The Mayor may designate institutions that satisfy all of the following requirements as institutions eligible to be selected as an institution specialized in sale under paragraph (1) (hereinafter referred to as "eligible institutions¡±) through a public bid, etc., and the selected institution shall fall under Article 91-1 (1) 1 of the Decree: <Amended on Jul. 11, 2022>
Article 7 (Selection of Eligible Institutions)
(1) Where the Mayor intends to select eligible institutions pursuant to Article 6 (2), the qualification requirements, selection methods, etc. shall be publicly announced.
Article 8 (Examination Methods for Selecting Eligible Institutions)
(1) The examination for selecting eligible institutions shall be categorized into the first examination and the second examination for which a committee for selecting eligible institutions (hereinafter referred to as ¡°committee¡±) shall be formed, as provided in the following subparagraphs:
Article 9 (Composition and Meetings of Committee)
(1) The Mayor shall select eligible institutions by establishing the committee to ensure fairness in selecting such institutions.
Article 10 (Revocation of Selection of Eligible Institutions)
(1) The Mayor may revoke the selection of an eligible institution, where such institution falls under any of the following subparagraphs:
Article 11 (Appraisal and Assessment by Institutions Specialized in Sale)
Where necessary to determine the estimated price for sale, an institution specialized in sale may request an appraiser under Article 76 (1) of the Decree to conduct an appraisal and may refer to the appraised value.
Article 12 (Demand for Revocation of Request for Agency Service by Institutions Specialized in Sale)
(1) An institution specialized in sale may request the Mayor to revoke the request for agency service for sale in any of the following cases:
Article 13 (Delivery of Property Sold)
(1) Any property in the custody of the Mayor or an institution specialized in sale shall be delivered to the buyer when the buyer provides payment of such property (including fees, etc.).
Article 14 (Receipt of Price for Sale)
(1) Where the price for sale is determined or the agency service for sale is revoked, the Mayor shall receive the detailed statements of sales commissions, etc. and relevant evidentiary documents from the institution specialized in sale and verify the appropriateness of such documents.
Article 15 (Distribution of Price for Sale)
(1) The Mayor shall distribute the price for sale, etc. received pursuant to Article 14 by categorizing such price as money to be distributed.
Article 16 (Request for Commissions for Sales Agency Service)
(1) An institution specialized in sales may request the payment of commission from the Mayor, where the sale of any property requested by the Mayor for the sales agency service falls under Article 52-3 of the Enforcement Rule of the Act.
Article 17 (Matters to Be Consulted with Institutions Specialized in Sale)
(1) An institution specialized in sale may consult with the Mayor on any of the following matters not provided in statutes, regulations, or Ordinances of the Seoul Metropolitan Government regarding the sales agency service for art works, etc.:
Article 18 (Confidentiality)
Where an institution specialized in sale becomes aware of tax information of a taxpayer in the course of performing duties as a sales agency, such institution shall not provide or disclose such information to any other person or use such information for any purpose other than the intended purpose.
Article 19 (Liability for Compensation)
Where an institution specialized in sale causes losses intentionally or by gross negligence in the performance of sales agency services, such institution shall compensate for the losses.
Article 20 (Honest Taxpayers Eligible to Deferment of Collecting Delinquent Taxes)
"Honest taxpayers under the standards prescribed by municipal ordinance" in Article 105 (1) 1 of the Act means persons who paid local taxes (limited to acquisition tax, local income tax excluding extraordinary collection portion, property tax, motor vehicle tax on motor vehicle ownership, and resident tax on property) in full by the relevant payment deadlines at least three times a year for the immediately preceding three years from the year when the delinquent tax arose without any record of delinquent payments of local taxes during the aforementioned period.
Article 21 (Enforcement Rules)
Matters necessary for enforcing this Ordinance shall be prescribed by rule of the Seoul Metropolitan Government.
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