Any income tax shall be levied by the head of a tax office or the commissioner of a regional tax office having jurisdiction over the place for tax payment pursuant to Articles 6 through 10.[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]
Laws › Income Tax Act › CHAPTER I GENERAL PROVISIONS
Income Tax Act — Article 11 (Jurisdiction over Taxation)
소득세법 제11조
This English translation is based on the Korean text effective 2024-05-17. The Korean law has since been amended (current version effective 2026-07-01) — check the Korean original.
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