National Tax Service

Returns you may file at the Center

Filing deadlines

• VAT

  VAT - Tax Period, Taxable Period (MM/DD), Filing/Payment Deadline (MM/DD), Taxpayer

  Tax Period	Taxable Period (MM/DD)		Filing/Payment Deadline (MM/DD)	Taxpayer
  H1	Preliminary	1/1~3/31	4/25	Corporate
  	Final	1/1~6/30	7/25	Corporate, Individual
  H2	Preliminary	7/1~9/30	10/25	Corporate
  	Final	7/1~12/31	1/25 following year	Corporate, Individual
  -	Final	1/1~12/31	1/25 following year	Simplified

• Global Income Tax

  Global Income Tax - Taxable Period(MM/DD), Filing/Payment Deadline (MM/DD), Taxpayer

  Taxable Period(MM/DD)	Filing/Payment Deadline (MM/DD)	Taxpayer
  1/1~12/31	5/1~5/31 following year	Taxpayers with an ‘aggregate income’ (business, wage & salary, interest, dividend, annuity and other income aggregated)
  1/1~12/31	5/1~6/30 following year	Taxpayers with obligation to undergo tax return review by professional tax service providers prior to filing

• Corporate Income Tax

  Corporate Income Tax - Taxable Period, Filing/Payment Deadline

  Taxable Period	Filing/Payment Deadline
  Business Year	No later than 3 months from the last day of the month in which the business year ends

• Capital Gains Tax

  Capital Gains Tax - Filing, Filing/Payment Deadline (MM/DD), Taxpayer

  Filing	Filing/Payment Deadline (MM/DD)	Taxpayer
  Preliminary Return	No later than 2 months from the last day of the month in which the asset was sold	Taxpayer subject to capital gains tax
  Final Return	5/1~5/31	Taxpayer who has sold his/her property at least twice in the same year and has not filed an aggregate tax return Taxpayer who has made capital gains from derivatives trading

• Inheritance & Gift Tax

  Inheritance & Gift Tax - Tax, Filing/Payment Deadline

  Tax	Filing/Payment Deadline
  Inheritance	No later than 6 months from the last day of the month in which the inheritance is received(No later than 9 months if the inheritee or the inheritor is domiciled in a foreign country)
  Gift	No later than 3 months from the last day of the month in which the gift was received