Last Change:

08/18/2025

Local Tax Act

Original names of the law: 지방세법

Year: 2004

Type: Domestic law

Rights Category: Nationality, Integration & Public Affairs, Work & Workplace rights

Link to external source: https://www.refworld.org/legal/legislation/natlegbod/1949/en/149755?prevDestination=search&prevPath=/search?keywords=Local+Tax+Act&sort=score&order=desc&result=result-149755-en
Selected provisions
Article 3 - Tax-Levying Authority

A local government which imposes and collects a local tax pursuant to this Act shall be the tax-levying authority of the relevant local tax according to each local government’s classification of tax items under Articles 8 and 9 of the Framework Act on Local Taxes.

Article 5 - Application of the Framework Act on Local Taxes and the Local Tax Collection Act

Except as otherwise provided for in this Act and other statutes, the Framework Act on Local Taxes and the Local Tax Collection Act shall apply to the imposition and collection of local taxes. <Amended on Dec. 27, 2016>

[Title Amended on Dec. 27, 2016]