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National Tax Service
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Home Tax
LOCATION
KOREAN
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About NTS
Introduction
Brief History of NTS
Functions
Long Term Goals
Organization
Location
Commissioner
Profile
Contact Your District Tax Office
NTS Taxpayer Service center (Inside Incheon International Airport)
Requesting certificates
Filing returns
Requesting services
Other business
NTS News
News and Updates
Resources
Tax Law/Treaty
Tax Law
Tax Treaty
Publication
Forms
International Taxation
Transfer Pricing
Mutual Agreement
VAT on Electronic Services
Year-end Tax Settlement
Individual Income Tax Returns
Tax Audit Guide Book
Visit NTS
Application Procedure
Help Desk
Q&A
FAQ
Employee
Individual
Others
Offshore Tax Evasion Report Center
Quick Viewer Service
My withholding Income Tax Calculator
Help Desk
Q&A
FAQ
Employee
Individual
Others
Offshore Tax Evasion Report Center
Quick Viewer Service
My withholding Income Tax Calculator
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Employee
Individual
Others
Do I have to file a return?
How do I know if I am a Korean resident?
When do I have to file?
Where do I file and pay?
Could you explain the income tax rates in Korea? (in the case of business income earner)
What is the scope of persons eligible for Personal Exemptions for the income tax purpose?
Do I have to report foreign income?
How much tax do I have to pay on income earned from a foreign company located overseas?
Is there any credit for tax paid in foreign countries?
When can I expect my refund?
Can the tax losses be carried forward to offset future profits?
Which form should I use?
What happens after I file?
What records should I keep?
What penalties do I pay?
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