Article 216 (Extension of Deadline for Submission of Payment Statements, etc.)

In the event of a natural disaster or other special circumstances, the competent tax office in charge of withholding, the competent regional tax office, or the Commissioner of the National Tax Service may exempt from submission or extend the deadline for submission of payment statements under Article 164 of the Act or simplified payment statements under Article 164-3 of the Act, according to the following classifications. <Amended by Presidential Decree No. 15339, Apr. 1, 1998, Presidential Decree No. 20739, Feb. 22, 2008, Presidential Decree No. 20755, Feb. 29, 2008, Presidential Decree No. 29637, Feb. 12, 2019, Presidential Decree No. 31758, May 4, 2021, Presidential Decree No. 32572, Dec. 30, 2025> 1. In cases where books or other supporting documents are lost due to force majeure such as natural disasters, submission of payment statements or simplified payment statements may be exempted from the month preceding the month in which the cause occurred to the month preceding the month in which the business is restored to its original state (in the case of Article 164 (3) of the Act, for the period prescribed by Presidential Decree). 2. In cases where books or other supporting documents are seized or confiscated by an authorized agency, the submission deadline for payment statements or simplified payment statements may be extended to the last day of the month following the month in which the date when submission becomes possible falls, for the current month and the preceding month in which the cause occurred (in the case of Article 164 (3) of the Act, for the period prescribed by Presidential Decree).