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

In case of a natural disaster or other special circumstances, the head of the tax office having jurisdiction over withholding, the head of the regional tax office having jurisdiction, or the Commissioner of the National Tax Service may exempt the submission of payment statements under Article 164 of the Act or simplified payment statements under Article 164-3 of the Act, or extend the deadline for submission, according to the following categories. <Amended by 1998.4.1, 2008.2.22, 2008.2.29, 2019.2.12, 2021.5.4, 2025.12.30> 1. In cases where books or other supporting documents are lost due to force majeure such as natural disasters, etc., the submission of payment statements or simplified payment statements may be exempted from the previous month of the month in which the cause occurred until the previous month of 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 the Ministry of Economy and Finance Ordinance). 2. In cases where books or other supporting documents are seized or confiscated by an authorized agency, the deadline for submission of payment statements or simplified payment statements may be extended until the end of the month following the month in which the documents become available for submission, for the current month and the previous month in which the cause occurred (in the case of Article 164 (3) of the Act, for the period prescribed by the Ministry of Economy and Finance Ordinance).