Except as otherwise provided for in this Act or other tax-related statutes, the computation of a period under this Act or other tax-related statutes shall be based on the Civil Act.[This Article Wholly Amended on Jan. 1, 2010]
Laws › Framework Act on National Taxes › SECTION 2 Period and Due Date
Framework Act on National Taxes — Article 4 (Computation of Period)
국세기본법 제4조
This English translation is based on the Korean text effective 2024-01-01. The Korean law has since been amended (current version effective 2026-10-02) — check the Korean original.
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