Framework Act on National Taxes — Article 26 (Extinguishment of Tax Liability)

In any of the following cases, a liability to pay a national tax or a forced collection charge shall be extinguished: <Amended on Dec. 31, 2018; Dec. 22, 2020>

1. Where the payment or appropriation is completed or the imposition is revoked;

2. Where the period in which a national tax may be assessed under Article 26-2 expires without any assessment;

3. Where an extinctive prescription of the right to collect a national tax is completed under Article 27.[This Article Wholly Amended on Jan. 1, 2010]