(1) Liability to pay national taxes shall arise when the taxation requirements under this Act and other tax-related statutes are met. <Amended on Jun. 9, 2020>
(2) The time when the liability to pay national taxes under paragraph (1) arises shall be as follows: <Amended on Dec. 31, 2019; Dec. 22, 2020; Dec. 29, 2020 >
1. Income tax or corporate tax: When the taxable period expires: Provided, That a corporate tax liability on liquidation income arises when the relevant corporation is dissolved;
2. Inheritance tax: When inheritance begins;
3. Gift tax: When property is acquired by gift;
4. Value-added tax: When the taxable period expires: Provided, That in cases of imported goods, when import declaration is made to the head of a customs office;
5. Individual consumption tax or liquor tax: When a taxable item is carried out of the manufacturing place or sold at a selling place, or when anyone enters a taxable place or conducts an act for amusement, food and drink at a taxable amusement quarter or operates business at a taxable place of business: Provided, That in cases of an imported object, the tax liability shall come into existence when the import declaration is made to the head of the relevant customs office;
6. Stamp tax: When a taxable document is prepared;
7. Securities transaction tax: When the relevant transaction concludes;
8. Education tax: The following times:(a) Education tax levied on the national tax: When the relevant national tax liability arises;(b) Education tax levied on the revenue of financial and insurance businessmen: When the taxable period expires;
9. Special rural development tax: When a principal tax liability under Article 2 (2) of the Act on Special Rural Development Tax arises;
10. Comprehensive real estate holding tax: The base date for taxation;
11. Additional tax: The following times: Provided, That for purposes of applying Article 39 in cases of items (b) and (c), the time when the due date of payment under this Act and other tax-related statutes (hereinafter referred to as "statutory due date of payment") elapses shall be the time:(a) Additional taxes for non-filing under Article 47-2 and additional taxes for underreporting or excess tax refund claims under Article 47-3: When the statutory due date of return expires;(b) Additional taxes for delayed payment under Article 47-4 (1) 1 and 2, additional taxes for delayed payment, such as withholding under Article 47-5 (1) 2: Each day that elapses after the statutory due date of payment expires;(c) Additional taxes for delayed payment under Article 47-4 (1) 3: When the due date of payment stated on a notice of payment expires;(d) Additional taxes for delayed payment, such as withholding under Article 47-5 (1) 1: When the statutory due date of payment expires;(e) Other additional taxes: When the national tax liability thereto arises.
(3) Notwithstanding paragraph (2), the liability to pay the following national taxes shall arise at the following times:
1. Income or corporate tax collected by withholding; When the amount of income or proceeds is paid;
2. Income tax collected by a taxpayers' association or paid by preliminary return: The last day of the month in which the amount of tax base arises;
3. Income or corporate tax prepaid intermediately or value-added tax for a preliminary return period or preliminary imposition period: When an interim prepayment period, or a preliminary return period or preliminary imposition period expires;
4. National tax collected by imposition whenever the occasion arises: When the ground for such imposition arises.[This Article Wholly Amended on Dec. 31, 2018]