A virtual asset business entity of which notification was accepted under Article 7 of the Act on Reporting and Using Specified Financial Transaction Information shall submit the data required for the imposition of income tax, including the transaction details of virtual assets, to the head of the tax office having jurisdiction over the place for tax payment by the last day of the second month following the end of the quarter in which the transaction occurred, as prescribed by Presidential Decree.[This Article Newly Inserted on Dec. 29, 2020][Enforcement Date: Jan. 1, 2025] Article 164-4
Laws › Income Tax Act › CHAPTER VI SUPPLEMENTARY PROVISIONS
Income Tax Act — Article 164-4 (Submission of Transaction Details of Virtual Assets)
소득세법 제164조의4
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.
For AI agents and developers — get this article as JSON, with the English and current Korean effective dates and an outdated-translation flag, from the korea-law API or as an MCP tool:
https://mcp.apify.com?tools=kr-data/korea-law