A tax official shall presume that a taxpayer is sincere and the return, etc. submitted by him or her is true, unless the taxpayer falls under any subparagraph of Article 81-6 (3). <Amended on Jan. 1, 2014>[This Article Newly Inserted on Dec. 30, 2006][Previous Article 81-3 moved to Article 81-4 <Dec. 30, 2006>]
Laws › Framework Act on National Taxes › CHAPTER VII-2 RIGHTS OF TAXPAYERS
Framework Act on National Taxes — Article 81-3 (Presumption of Taxpayer's Sincerity)
국세기본법 제81조의3
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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