The government said Friday it will impose tax on more plastic surgeries starting next year, in line with its tax code overhaul aimed at broadening the tax revenue base.

Starting in March of 2014, Seoul will expand its 10 percent value-added tax on plastic surgeries to include more procedures such as jaw reconstruction surgery, pimple treatment and hair removal, the country's health and finance ministries said.

Current rules on tax have only applied to a limited number of operations, such as liposuction and facelift surgery, as well as other procedures of double eyelid, nose and breasts since July 2011.

Other cosmetic procedures with therapeutic purposes, such as removing scars, are excluded from the new tax. 

The move came as the government has been making efforts to broaden the tax revenue base to expand benefits to those in the lower-income bracket, nurture small companies and create jobs.

The tax code overhaul is the first of its kind unveiled under the President Park Geun-hye administration, which was launched in February for its five-year term.

In a similar move, 4.34 million salaried workers with an annual income of more than 34.5 million won ($31,083), who account for 28 percent of the total workers, will also see their tax burden increase next year.

The country also plans to impose a 4.4 percent tax on earnings by the clergy, which have been exempt from taxes, by regarding them as "extra income." (Yonhhap News)