Only Smoke at the Beginning of the Year?… Ulju-gun Recognized as ‘Excellent’ for Research Presentation at Local Tax Workshop

Tax Division 2's Kim Yunmi: "Tax Liquid-Type Electronic Cigarettes Too"

Ulsan Ulju-gun announced on the 10th that it received an Excellence Award at the ‘2024 Local Tax Work Seminar Research Project Presentation,’ jointly hosted by Ulsan City and the Korea Local Tax Research Institute, held at the Ambassador Hotel in Sanha-dong, Buk-gu on the 9th.

The Local Tax Work Seminar is held annually to strengthen local tax work capabilities through presentations of outstanding research projects on new tax base discovery and system improvement, as well as to promote communication and harmony among cities, districts, and counties.

At this seminar, each district and county of Ulsan City presented research projects prepared under the theme of ‘Outstanding Cases of New Tax Base Discovery and Local Tax System Improvement Measures.’

In Ulju-gun, Kim Yoon-mi, a tax officer from the Taxation Division 2, presented a study titled ‘Research on Expanding the Taxable Scope of Tobacco Consumption Tax’ and received an Excellence Award.

According to Article 47 of the Local Tax Act, the definition of tobacco includes only those products made from all or part of the leaves, roots, or stems of tobacco plants that are manufactured to be smoked, sucked, inhaled as vapor, chewed, or sniffed.

Officer Kim pointed out that liquid-type electronic cigarettes using synthetic nicotine cannot be defined as tobacco under the Local Tax Act and are classified as industrial products. Therefore, the tobacco tax of 1,799 KRW per 1ml is not imposed, leading to frequent cases of false reporting by declaring natural nicotine as synthetic nicotine.

An Ulju-gun official stated, “We will prevent false reporting using synthetic nicotine to ensure fairness with sincere taxpayers,” and added, “We will strive to revise related laws to include synthetic nicotine in the definition of tobacco to secure tax revenue for Ulju-gun.”

Ulju County Office

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