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Act on Special Rural Development Tax.
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Countries: Korea, Republic of
Regions: Asia;North Pacific;North-West Pacific;East Asian Seas;Eastern Asia;ASIA AND THE PACIFIC
Date of original Text: 24/03/1994
Date of Consolidation: 05/01/2005
Related Web Site: www.klri.re.kr
Type of Text: Legislation
Abstract: The purpose of this Act is to secure financial resources necessary to strengthen the competitiveness of agriculture and fishery, expand the infrastructure in the agricultural and fishing industries, and facilitate local development projects for agricultural and fishing villages.Procedures for the calculation of tax rates are set out in the Act. The special rural development taxes shall be collected by the heads of Sis/Guns and delivered to the national treasury.
Comment: Consolidation version of Act No. 4743 of 24 March 1994 as amended last by Act No. 7330 of 5 January 2005.
Main subjects: Agriculture
Main subjects: Fisheries