Republic of Korea: 지방세기본법[시행 2025. 1. 1.] [법률 제20629호, 2024. 12. 31., 일부개정] (Framework Act on Local Taxes(2011) - Act No. 20629, 31 Dec 2024, Partially Amended)
- Document source:
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Date:
1 January 2011
FRAMEWORK ACT ON LOCAL TAXES [Enforcement Date 04. May, 2023.] [Act No.19401, 04. May, 2023., Partial Amendment]
Comments:
PLEASE NOTE: The authentic Korean version includes amendments to the Framework Act on Local Taxes up until Dec 2024 (entered into force 1 Jan 2025) whereas the unofficial English translated version includes the amendments up until 2023 only (entered into force 4 May 2023) but does not include the latest amendments (no translation available yet).
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