Tax enforcement standards (세법 집행기준)
list_tax_execution_standardGet Korean tax enforcement standards (집행기준: the National Tax Service's compilation of the Act, Decree, basic rulings and interpretations). With only law: item numbers and titles; with item: that item's text (read from the NTS-published PDF); with keyword: items with that word in the title. Enforcement standards are not law. Available: 국세기본법, 국세징수법, 법인세, 국제조세, 종합소득세, 양도소득세, 종합부동산세, 상속증여세, 개별소비세, 인지세, 주세, 주류면허법, 증권거래세, 부가가치세, 조세특례제한법.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| law | Yes | Tax or law name in Korean or English. E.g. 양도소득세, 부가가치세, 법인세법, Value-Added Tax Act | |
| item | No | Item number. E.g. 89-155-1, 88-152의3-4 | |
| page | No | Result page number (from 1). Default 1 | |
| year | No | Edition (year). Default: latest | |
| keyword | No | Only items with this Korean word in the title (cannot be combined with item) |