6. Busan Metropolitan City Ordinance on Honorable Treatment and Support of Model Taxpayer
[Effective May 16, 2018] [Busan Metropolitan City Ordinance No. 5752, Partially revised May 16, 2018]
- Article 1 (Purpose)
- The purpose of this Ordinance is to prescribe the matters necessary to honorably treat and support model taxpayers in order to secure stable independent source of revenue by forming sound culture of tax payment through inspiring self-respect of tax payment in good faith.
- Article 2 (Subject)
- Model taxpayers subject to honorable treatment and support prescribed in this Ordinance are as follows:
- 1. Excellent taxpayer: a person who has been selected by the Mayor of Busan Metropolitan City (hereinafter referred to as the "Mayor") to have distinctly contributed to the stable operation of finance, among taxpayers in good faith;
- 1. Taxpayer in good faith: a person who fall under one of the following subparagraphs among taxpayers who have paid in full within the time limit of payment during the last three years as from January 1.
- (a) juristic person: a person who has a record of tax payment of more than two thousand won, and the number of payment is more than three cases each year;
- (b) individual: a person who has a record of tax payment of more than two hundred won, and the number of payment is more than three cases each year;
- 3. Deleted <May 16, 2018>
- Article 3 (Selection of Excellent Taxpayer)① Anyone wishes to be the excellent taxpayer shall submit the excellent taxpayer application pursuant to the Attached Form 1 until the end of January every year to the head of Borough(Gu) and County(Gun) (hereinafter referred to as the "Head of Borough") who in charge of the region.
- ② The Head of Borough shall recommend the candidate for the excellent taxpayer to the Mayor until February 10th every year based on the number of Local Tax payment and records.
- ③ The Mayor, when having received the recommendation pursuant to Paragraph 2, shall select good tax payers with the deliberation by the Local Tax Deliberation Committee pursuant to the Framework Act for Local Tax Article 147.
- ④ When the excellent taxpayer is decided pursuant to Paragraph 3, the Mayor shall notify the result to the Head of Borough and the excellent taxpayer, and confer the certificate of excellent taxpayer pursuant to the Attached Form 2.
- Article 4 (Honorable treatment and Support)
- The honorable treatment and support of following sub paragraphs shall be provided to model taxpayers:
- 1. Excellent taxpayer:
- (a) 3 years' delay of tax examination pursuant to Framework Act for Local Tax.
- (b) One time exemption of the securities equivalent to the deferred tax amount pursuant to Local Tax Collection Act Article 27 during 2 years' period.
- (c) Providing charge reduction for using the Busan Metropolitan City Safe designated under Local Accounting Act Article 38.
- (d) Free usage of toll roads and public parking spaces which the Busan Metropolitan City manages or gives the entrustment thereof.
- (e) Public relations on excellent taxpayers or other administrative convenience.
- 2. Taxpayer in good faith:
- (a) Providing discount fee for the guarantee if he/she receives the guarantee from the Busan Metropolitan Credit Guarantee Foundation.
- (b) Providing favorable interest rate of loan and savings by the Busan Metropolitan City Safe designated under Local Accounting Act Article 38.
- 3. Deleted <May16, 2018>
Supplementary Provision
- Article 1 (Effective Date)
- The ordinance shall be in effect upon proclamation.
- Article 2 (Effective Date)
- ① The Busan Metropolitan City Ordinance on the Toll Road Fee Collection shall be revised in part as follows:
Row 13 in the Attached Table 2 shall substitute Row 12 with a new incorporation of Row 12 to the same table as follows:
12. Vehicle owned by good taxpayer Dongseo Overpass, Gwangandaero Street, Hwagnryeong Tunnel ○ Restricted to a non-commercial vehicle with the Mayor-issued good taxpayer card (hereafter called “Card”) in possession and the vehicle number marked on the Card
○ Valid during the period specified on the card - ② The Busan Metropolitan City Ordinance on the Parking Lot Installation and Management shall be revised in part as follows: “Mayor” in Attached Table Remark No. 4 Item Ra shall be substituted with “good taxpayer pursuant to the Busan Metropolitan City Ordinance for the Good Taxpayer Favorable Treatment and Support Article 2 Paragraph 1.
Supplementary Provision <December 29, 2010>
- Article 1 (Effective Date)
- The ordinance shall be in effect on and after January 1, 2011, except that the revised regulation in Article 2 shall be in effect upon proclamation.
- Article 2 (Interim Measure)
- The good taxpayer, selected with the deliberation of the previous ordinance of the Busan Metropolitan City Tax Ordinance, shall be deemed a good taxpayer selected with the deliberation of the Busan Metropolitan City Local Tax Deliberation Committee pursuant to the ordinance.
Supplementary Provision (Basic Ordinance for City Tax) <May 31, 2017>
- Article 1 (Effective Date)
- The ordinance shall be in effect upon proclamation.
- Article 2 (Revision of Other Ordinance)
- ① The Busan Metropolitan City Ordinance for the Good Taxpayer Favorable Treatment and Support shall be revised in part as follows:
- “Framework Act for Local Tax Article 141” in Article 3 Paragraph 3 shall be substituted with “Framework Act for Local Tax Article 147.”
- “Framework Act for Local Tax Article 82” in Article 4 Paragraph 1 Item Ra shall be substituted with “Framework Act for Local Tax Article 27,” and “Local Financial Act Article 77” in Article 77 shall be substituted with “Local Accounting Act Article 38.”
- ② Omitted
- Article 3 Omitted
Supplementary Provision <May 16, 2018>
- Article 1 (Effective Date)
- The ordinance shall be in effect upon proclamation.
- Article 2 (Application on Electronic Taxpayer)
- The applying of the revised regulation in the ordinance shall commence with the first tax exemption received pursuant to the Restriction of Special Local Taxation Act Article 92 Paragraph 1 Subparagraph1.
