(1) If the due date of any return, application, claim, submission of other documents, notification, payment, or collection under this Act or other tax-related statutes falls on any of the following, the due date shall be the following day thereof: <Amended on Jan. 1, 2010; Dec. 31, 2022>
1. Saturdays and Sundays;
2. Public holidays and substitute public holidays under the Act on Public Holidays;
3. Workers' Day under the Designation of Workers' Day Act.
(2) Deleted. <Apr. 28, 2006>
(3) Where an electronic filing or payment (referring to the payment of national taxes to be paid under this Act or other tax-related statutes by means of information and communications networks) is made impossible on the due date of return or the due date of payment as prescribed by this Act or other tax-related statutes due to suspension of operation of the national tax information and communications networks due to failures prescribed by Presidential Decree, the due date shall be the day immediately following the date such filing or payment can be made ordinarily after such failures are recovered. <Amended on Jan. 1, 2010; Dec. 31, 2018; Dec. 31, 2019>[Title Amended on Jan. 1, 2010]