Reason for Proposal and Key Contents

In line with the schedule for the reform of the local tax and non-tax revenue information communication network being pursued by the Ministry of the Interior and Safety, the implementation date of the system for submitting local administrative sanctions and surcharge payment certificates will be postponed from January 1, 2025, to a date determined by Presidential Decree within a period of three years after January 1, 2025. Additionally, the validity period for the suspension of payment obligations by local governments to individuals who are in arrears on local administrative sanctions and surcharges will be extended from December 31, 2024, to a date determined by Presidential Decree within a period of three years after December 31, 2024. These changes aim to improve and complement some of the shortcomings identified in the current system's operation.