Where payment is to be made from the state, what must a taxpayer's tax payment certificate show, and what does the provision leave to decree?
General information · Not legal advice
Material to check
In a practice file we read the payment notice or contract showing which state body, local government or decree-designated government-managed institution is to pay, the issued tax payment certificate with its issue date, and any notice that a designated payment deadline was extended, since the certificate must record that fact.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading follows the provision step by step: a taxpayer must submit a tax payment certificate in the manner a Presidential Decree prescribes when receiving payment from the state, a local government or a government-managed institution the decree designates, except where the decree designates cases in which proof of no arrears is not needed; the certificate, as of its issue date, proves there is no other arrears besides the excluded amounts and records any extension of a designated payment deadline under the relevant provision.
Another reading stresses what the provision leaves open: the manner of submission, the institutions that count as government-managed, the cases where proof of no arrears is not necessary, and one further category of excluded amounts are all set by Presidential Decree, and the excluded arrears themselves need not appear on the certificate.
Your judgment
Which of the excluded categories, if any, should the file record show standing against the taxpayer when the certificate was issued?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We look at this again if the provision is amended to change the situations that trigger submission or the excluded amounts, if a Presidential Decree designates new institutions, new exceptions to submission, or new excluded amounts, or if a court decision construes what the certificate must prove.