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Framework Act on National Taxes — Article 61 (Period of Request)

국세기본법 제61조

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.

(1) Any request for examination shall be made within 90 days from the date when the disposition concerned is known (if notice of the disposition is issued, the date when such notice is received).

(2) If a person intends to file a request for examination after filing an objection, he or she shall file such request within 90 days after being notified of the decision on the objection: Provided, That in any of the following cases, the person may file a request for examination within 90 days from the date specified in the relevant subparagraph: <Amended on Dec. 20, 2016; Dec. 31, 2022>

1. Where the person has not received the notification of the decision within the period for decision prescribed in Article 66 (7): The date when the prescribed period for decision elapses;

2. Where the person has not received the notification of the outcome of the disposition within the disposition period prescribed in the former part of Article 65 (5), which applies mutatis mutandis pursuant to Article 66 (6) after the decision to conduct a re-investigation of the objection was made: The date when the prescribed period for disposition elapses.

(3) If a written request for examination submitted by mail within the period referred to in paragraphs (1) and the main clause of paragraph (2) (based on the date prescribed in Article 5-2) arrives after the request period expires, it shall be considered that a lawful request has been made on the last day of such period.

(4) Where a person cannot file a request for examination within the period referred to in paragraph (1) due to reasons under Article 6, he or she may file such request for examination within 14 days from the date when such reason ceases to exist. In such cases, he or she shall submit documents stating the reasons, the date when the reasons occur, the date when the reasons cease to exist, and other necessary matters. <Amended on Dec. 22, 2020>[This Article Wholly Amended on Jan. 1, 2010]

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