Framework Act on National Taxes

국세기본법

Act · 재정경제부 · English text effective 2024-01-01 · Korean current 2026-10-02

Articles

• CHAPTER I GENERAL PROVISIONS
• SECTION 1 Common Provisions
• Article 1 Purpose
• Article 2 Definitions
• Article 3 Relationship to Tax-Related Statutes
• SECTION 2 Period and Due Date
• Article 4 Computation of Period
• Article 5 Special Cases concerning Due Date
• Article 5-2 Tax Return by Mail and Electronic Filing
• Article 6 Extension of Due Date Due to Act of God
• Article 6-2 null
• Article 7 null
• SECTION 3 Service of Documents
• Article 8 Service of Documents
• Article 9 Report on Place to Be Served
• Article 10 Method of Service of Documents
• Article 11 Service by Public Notification
• Article 12 Taking Effect of Service
• SECTION 4 Personality
• Article 13 Organization Deemed Corporation
• CHAPTER II IMPOSITION OF NATIONAL TAXES AND APPLICATION OF TAX-RELATED STATUTES
• SECTION 1 Principles of Imposition of National Taxes
• Article 14 Actual Taxation
• Article 15 Good Faith and Sincerity
• Article 16 Grounds for Taxation
• Article 17 Follow-Up Management of Tax Reduction and Examinations
• SECTION 2 Principles for Application of Tax-Related Statutes
• Article 18 Standards for Interpretation of Tax-Related Act and Prohibition of Retroactive Taxation
• Article 18-2 Examination Committee on Established Rules for National Taxes
• Article 19 Limitation of Tax Officials' Discretion
• Article 20 Respect for Corporate Accounting
• SECTION 3 Medium and Long-Term Tax Policy and Administration Plan
• Article 20-2 Formulation of Medium and Long-Term Tax Policy and Administration Plan
• CHAPTER III TAX LIABILITY
• SECTION 1 Creation and Determination of Tax Liability
• Article 21 Timing When Tax Liability Arises
• Article 22 Determination of Tax Liability
• Article 22-2 Effect of Revised Return
• Article 22-3 Effect of Correction
• SECTION 2 Succession to Tax Liability
• Article 23 Succession to Tax Liability Due to Merger of Corporations
• Article 24 Succession to Tax Liability Due to Inheritance
• SECTION 3 Joint and Several Tax Liability
• Article 25 Joint and Several Tax Liability
• Article 25-2 Application Mutatis Mutandis of the Civil Act concerning Joint and Several Tax Liability
• SECTION 4 Extinction of Tax Liability
• Article 26 Extinguishment of Tax Liability
• Article 26-2 Limitation Period for Imposition of National Taxes
• Article 27 Extinctive Prescription of Right to Collect National Taxes
• Article 28 Interruption and Suspension of Extinctive Prescription
• SECTION 5 Deleted.
• Article 29 null
• Article 30 null
• Article 31 null
• Article 32 null
• Article 33 null
• Article 34 null
• CHAPTER IV RELATION BETWEEN NATIONAL TAXES AND COMMON CLAIMS
• SECTION 1 Priority of National Taxes
• Article 35 Priority of National Taxes
• Article 36 Priority by Seizure
• Article 37 Priority of National Tax with Security
• SECTION 2 Secondary Tax Liability
• Article 38 Secondary Tax Liabilities of Liquidators
• Article 39 Secondary Tax Liability of Investors
• Article 40 Secondary Tax Liability of Corporations
• Article 41 Secondary Tax Liability of Business Transferees
• SECTION 3 Liability for Tax Payment in Kind
• Article 42 Liability for Tax Payment in Kind by Person with Right to Property Transferred for Security
• CHAPTER V TAXATION
• SECTION 1 Competent Authorities
• Article 43 Jurisdiction over Tax Base Returns
• Article 44 Jurisdiction over Decision or Decision of Correction
• SECTION 2 Revised Return and Request
• Article 45 Revised Returns
• Article 45-2 Request for Correction
• Article 45-3 Return after Due Date
• Article 46 Voluntary Payment of Additional Amount
• Article 46-2 null
• SECTION 3 Imposition, Reduction and Exemption of Additional Taxes
• Article 47 Imposition of Additional Taxes
• Article 47-2 Additional Taxes for Non-Filing
• Article 47-3 Penalty Taxes for Underreporting or Excess Tax Refund Claims
• Article 47-4 Additional Tax for Delayed Payment
• Article 47-5 Additional Taxes for Delayed Payment, Such as Withholding
• Article 48 Reduction of Exemption from Additional Taxes
• Article 49 Upper Limit on Penalty Taxes
• Article 50 null
• CHAPTER VI NATIONAL TAX REFUND AND ADDITIONAL REFUND OF NATIONAL TAX
• Article 51 Appropriation and Refund of National Tax Refund
• Article 51-2 Refund of Property Paid in Kind
• Article 52 Additional Refund of National Taxes
• Article 53 Transfer of Rights to National Tax Refund
• Article 54 Extinctive Prescription of National Tax Refund
• CHAPTER VII EXAMINATION AND ADJUDGMENT
• SECTION 1 Common Provisions
• Article 55 Protest
• Article 55-2 Special Cases concerning Calculation of Period in Procedure of Adjustment of Taxes on International Trade Price
• Article 56 Relationship to Other Statutes
• Article 57 Effect of Request for Examination on Execution
• Article 58 Rights to Read Related Documents and State Opinions
• Article 59 Representative
• Article 59-2 Public Representative
• Article 60 Notification of Methods of Protest
• Article 60-2 Appeal through Information and Communications Networks
• SECTION 2 Examinations
• Article 61 Period of Request
• Article 62 Procedure of Request
• Article 63 Supplementation or Correction of Request Form
• Article 63-2 Evidential Documents or Evidence
• Article 64 Procedure of Decision
• Article 65 Decisions
• Article 65-2 Correction of Decision
• Article 65-3 Nemo Judex Sine Actore and Prohibition of Disadvantageous Modification
• Article 66 Raising Objections
• Article 66-2 National Tax Examination Committee
• SECTION 3 Adjudication
• Article 67 Tax Tribunal
• Article 68 Period of Request
• Article 69 Procedures for Request
• Article 70 null
• Article 71 Evidentiary Document or Exhibit
• Article 72 Council of Tax Judges
• Article 73 Exclusion and Recusal of Tax Judges
• Article 74 Challenge of Tax Judges in Charge
• Article 74-2 Exclusion, Recusal, or Challenge of Adjudication Investigator
• Article 75 Joinder and Separation of Cases
• Article 76 Rights to Question and Inspect
• Article 77 Judgment of Fact
• Article 78 Procedure of Decision
• Article 79 Nemo Judex Sine Actore and Prohibition of Disadvantageous Modification
• Article 80 Effect of Decision
• Article 80-2 Application Mutatis Mutandis of Provisions concerning Request for Examination
• Article 81 Notification of Complaints Filing
• CHAPTER VII-2 RIGHTS OF TAXPAYERS
• Article 81-2 Establishment and Delivery of Taxpayers' Right Charter
• Article 81-3 Presumption of Taxpayer's Sincerity
• Article 81-4 Prohibition of Abuse of Authority to Investigate Tax-Related Matters
• Article 81-5 Right to Receive Help in Tax Investigation
• Article 81-6 Jurisdiction over Tax Investigation and Selection of Persons Subject to Tax Investigation
• Article 81-7 Notice of Tax Investigation and Requests for Postponement
• Article 81-8 Tax Investigation Period
• Article 81-9 Restriction on Extending Scope of Tax Investigation
• Article 81-10 Prohibition of Keeping Account Books
• Article 81-11 Principle of Integrated Investigation
• Article 81-12 Notice on Result of Tax Investigation
• Article 81-13 Confidentiality
• Article 81-14 Provision of Information Necessary for Taxpayers to Exercise Their Right
• Article 81-15 Pre-Assessment Review
• Article 81-16 Protection of Taxpayers' Rights by Commissioner of National Tax Service
• Article 81-17 Taxpayer’s Duty of Cooperation
• Article 81-18 Taxpayer Protection Committees
• Article 81-19 Requests of Taxpayers for Deliberation by Taxpayer Protection Committees and Notification of Results
• CHAPTER VIII SUPPLEMENTARY PROVISIONS
• Article 82 Tax Manager
• Article 83 Minimum Amount to Be Notified
• Article 84 Cooperation in National Tax Service
• Article 84-2 Payment of Monetary Award
• Article 85 Cooperation in Producing and Collecting Materials for Assessment
• Article 85-2 Use of Data on Payment Record
• Article 85-3 Keeping and Retention of Books
• Article 85-4 Issuance of Receipt for Document
• Article 85-5 Publication of Large Case and Habitual Delinquent Taxpayer List
• Article 85-6 Preparation and Publication of Statistical Data
• Article 86 Sharing of Computerized Information on Registration of Family Relationship
• Article 87 Disciplinary Action for Receiving or Offering Money or Valuables
• CHAPTER IX PENALTY PROVISIONS
• Article 88 Administrative Fines for Refusal to Perform Duties
• Article 89 Administrative Fines for Receiving or Offering Money or Valuables
• Article 90 Administrative Fines for Violations of Obligations of Confidentiality

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