Article 20-9-5Exemption from Delinquency Charges

一Where a financial institution that has been re-entrusted with the collection of securities and the payment or remittance of local government levies under Article 16-2, paragraph (3) pays or remits the local tax relating to those local government levies after the day on which it was to collect those securities (excluding the case where there is a ground attributable to the taxpayer or special collection agent for the payment or remittance having been made after that day): the period from the day following that day to the day on which the payment or remittance was made;

二Where a designated financial institution prescribed in Article 2, paragraph (2) of the Tax Fund Saving Partnership Act (Act No. 145 of 1951) (excluding one that can receive local taxes) that has been entrusted with the payment or remittance of a local tax pursuant to Article 6, paragraph (1) of that Act pays or remits that local tax after the day on which it was so entrusted (excluding the case where there is a ground attributable to the taxpayer or special collection agent for the payment or remittance having been made after that day): the period from the day following that day to the day on which the payment or remittance was made;

三Where facts similar to those falling under either of the preceding two items have arisen, in a case specified by Cabinet Order: the period specified by Cabinet Order.