Framework Act on National Taxes — Article 6 (Extension of Due Date Due to Act of God)

If it is deemed impractical to file any return, application and claim, to submit other documents, or to make notification by the due date prescribed in this Act or other tax-related statutes, due to an act of God or any other ground prescribed by Presidential Decree, or if any taxpayer applies for the extension of due date, the head of a competent tax office may extend the due date, as prescribed by Presidential Decree.[This Article Wholly Amended on Dec. 22, 2020]