When must the head of the competent tax office issue a payment notice before collecting national tax from a taxpayer, and when may it not be issued?
General information · Not legal advice
Material to check
In the practice file of this exercise, we read the payment notice itself for the tax period, tax type, amount, computation basis, payment deadline and place of payment, and the date it was issued, since the deadline must fall within the period the provision sets from that day. We also read any paper identifying the amount as a delayed-payment surcharge and showing that it is a surcharge attaching after the designated payment deadline has passed, because the exception turns on that timing as well as the kind of surcharge.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading takes the provision as a duty placed on the head of the competent tax office: where that office seeks to collect national tax from a taxpayer, it must issue a notice stating each of the listed particulars, with the payment deadline fixed within the period the provision sets from the day of issue.
Another reading marks the exception and the limit of scope: for a delayed-payment surcharge under the Framework Act on National Taxes, including one on withholding, where the surcharge attaches after the designated payment deadline has passed, the notice may be withheld, and the duty reaches only the head of the competent tax office acting to collect from a taxpayer.
Your judgment
Where a file shows an assessed surcharge and no payment notice, how could one tell from the papers whether it is a surcharge covered by the exception?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We revisit this card if the provision is amended to narrow the exception or add particulars to the notice, or if a court decision clarifies which surcharges fall within the exception.