Article 701-60Delinquency Charge on Business Office Tax Paid after the Due Date for Payment

①When a taxpayer of the business office tax pays the tax after the due date for payment of business office tax, the taxpayer must pay it with an amount of delinquency charge added, which is the amount calculated by multiplying that tax amount by a rate of 14.6 percent per annum (7.3 percent per annum for the periods listed in the following items, according to the category of tax amount listed in each item), according to the number of days in the period from the day following the due date for payment of business office tax to the day of payment.

②The head of a designated city, etc. may reduce or exempt the amount of delinquency charge under the preceding paragraph if the head finds that there are unavoidable grounds for the taxpayer's failure to pay the tax by the due date for payment of business office tax.