Offshore Tax Evasion Report Center
We guarantee that your identification and the information you provided will be kept confidential.
We have an air-tight security system in place so your personal identification and reported information will not be exposed when transferring, storing and processing the reported information. Therefore, you can be rest assured to report any tax evasion activities.
If the information you provided falls into the category of “significant information” and meets a certain requirement, you will be rewarded.
You can receive rewards
if your information was categorized as “significant information”,
if your information was used to start a tax audit,
if the concerned taxpayer paid back taxes and
if the requirements below are met.
Under the Framework Act on the National Taxes and the Procedure for the Punishment of Tax Evaders Act, among the total back tax, if the tax exposed by the informant is 50million KRW or more, the 5% to 15% of the evaded tax is given to the informant as reward with the ceiling of the reward being 2billion KRW.
You cannot receive rewards if the reported information
is compiled under the name of a third party,
cannot contribute to generating any gains since the concerned taxpayer had bad checks, was closed down or went bankrupt.
is relevant to audits currently undergoing or
provided by public officials as work-related data.
Types of “significant information” eligible for rewards
Data on clients and types, quantity and money amount of products that can prove tax evasion or information on location
Information on confidential data such as accounting fraud, speculative investment on real estate, or evasion on inheritance/gift tax
Data on tax evasion falling under the category of anti-social activities such as drug trafficking
Other data categorized as significant information given the size, tactics and circumstance of evasion
Examples of types of “Non-Significant Information
Difference between tax accounting and corporate accounting
Difference between the amount assessed by Inheritance Tax Act and the amount assessed by Gift Tax Act
Errors of years attributed of such transactions as income transaction
Information that are generally known in the concerned industry or that were already reported
Data that were already confirmed to be related to tax evasion
Payment of Rewards (Up to the maximum of 3billion KRW)
Rewards under the Framework Act on the National Taxes and the Procedure for the Punishment of Tax Evaders Act
| Base for Rewards | Payment Percentage |
|---|---|
| 50M won or more to 0.5B won or less | 15% |
| Over 0.5B won to 2B won or less | 75M won + 10% of the excess of 0.5B won |
| Over 2B won | 225M won + 5% of the excess of 2B won |
Cf. The base for rewards does not include penalty taxes, taxes imposed by attributing income to a real earner and the back taxes paid by clients of the suspect company.
When to receive rewards
Under the Framework Act on the National Taxes
The informant will receive rewards after more than 50M won of the taxes evaded are paid and within two months from the last day of the month in which determines the tax amount due because the due date for filing an appeal expires or the appeal filing procedure ends.
Under the Procedure of the Punishment of Tax Evaders Act
The informant will receive rewards within two months from the last day of the month in which determines the determination of a sentence by serving a notice or judgment.
Who pays rewards
Rewards will be paid by the head of a government office where “significant information” was investigated. If the person who investigated reported information was not the head of a district tax office or a regional tax office, it would be difficult to decide whether the information is significant or not. Therefore, rewards will not be paid.
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