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FAQ

What is the concept and functions of Taxpayer Associations for Class B?

  • Poster 운영자
  • Date2020.11.11.
  • Read109

Class B wage and salary income earners may organize taxpayer associations through which they may pay taxes. A taxpayer association shall collect income tax from the members each month. Income tax for each month collected by a taxpayer association will be paid to the government by the 10th day of the following month.

▶ Tax credit for payment of tax by taxpayer association : 10%
▶Penalty tax for non-payment of tax by taxpayer association : 5%



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