Tax basic rulings (세법 기본통칙)
get_tax_basic_ruleGet Korean tax basic rulings (기본통칙: the National Tax Service's standards for applying tax law articles) from the NTS tax law information system. With only law: an outline (chapters, item numbers, titles); with item: that item's text; with keyword: items containing that word. Basic rulings are not law. Available laws (15), e.g. 소득세법, 법인세법, 부가가치세법, 상속세 및 증여세법, 국세기본법, 국세징수법, 조세특례제한법, 개별소비세법, 인지세법, 주세법, 지방세법.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| law | Yes | Law name in Korean or English. E.g. 소득세법, 부가가치세법, 상속세 및 증여세법, Income Tax Act | |
| item | No | Item number. E.g. 1-0-3, 1-0…3, 89-154-1 | |
| page | No | Result page number (from 1). Default 1 | |
| year | No | Edition (revision year). Default: latest. E.g. 2024 | |
| keyword | No | Find items with this Korean word in the title or text (cannot be combined with item) |