If a sum of national taxes (excluding stamp tax) and forced collection charge to be notified is less than the amount prescribed by Presidential Decree, such amount shall be deemed non-existent. <Amended on Dec. 31, 2018; Dec. 22, 2020>[This Article Wholly Amended on Dec. 31, 2011]
Laws › Framework Act on National Taxes › CHAPTER VIII SUPPLEMENTARY PROVISIONS
Framework Act on National Taxes — Article 83 (Minimum Amount to Be Notified)
국세기본법 제83조
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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