Detailed Information
2023 Taxation in Korea
- Title
- 2023 Taxation in Korea
- Corporate Author
- KOTRA (Korea Trade-Investment Promotion Agency) 투자종합상담실
- Issue Date
- 2023
- Publisher
- KOTRA (Korea Trade-Investment Promotion Agency)
- Series/Report No.
- KOTRA자료; 23-019
- Table Of Contents
- Ⅰ. Tax in Korea
(1) National tax
(2) Local tax
Ⅱ. Taxes that foreign-invested companies should pay
1. Corporate Tax
(1) Overview
(2) Tax adjustment
(3) Major deductions and reduction/exemptions
(4) Taxation under the Adjustment of International Taxes Act
2. Value Added Tax
(1) Overview
(2) Zero tax rate
(3) Tax exemption
(4) Tax invoice
Ⅲ. Tax for employees of a foreign-invested company
1. Wage & salary income tax
(1) Process
(2) Income deduction
(3) Tax rate
(4) Tax credit
(5) Special taxation for foreigners
2. Global income tax
(1) Type of income
(2) Tax rate
(3) Due date for filing
Ⅳ. Taxes to be paid by the shareholders of foreign-invested companies 091
1. Tax on dividend income
(1) Local tax law
(2) Tax treaty
(3) Procedure for filing a return
2. Taxes on stock transfer
(1) Tax on income from stock transfer
(2) Securities transaction tax
Ⅴ. Tax related to incorporation, and acquisition and maintenance of assets 097
1. Registration & license tax
2. Acquisition tax
3. Property tax
4. Comprehensive real estate tax
Ⅵ. Other taxation schemes
1. Extension of due date and deferment of collection
(1) Extension of due date
(2) Deferment of collection
2. Request for correction, revised return, filing of return after the due date
(1) Request for correction
(2) Revised return
(3) Filing after the due date
3. Penalty tax
(1) Penalty tax for unfaithful returns
(2) Penalty tax for late or incorrect payment
(3) Penalty tax for late payment of withholding tax
4. Tax audit
(1) Selection of taxpayers subject to tax audit
(2) Deferment of tax audit
(3) Tax audit period
5. Interpretation of tax law
(1) Written inquiry
(2) Advance reply
6. Tax appeal and administrative suits
(1) Pre-assessment review
(2) Objection
(3) Request for examination or judgment
(4) Administrative litigation
7. Consulting on national tax
(1) Telephone
(2) Online
- ISBN
- 9791140206155
- Citation
- K V/B-111/III-cd GA(E) 23, 130 p. ;
- Language
- eng
- Subject
- 조세제도 - 외국인회사 - 외국인 투자법인 - 한국
외국인투자 - 한국
- Appears in Collections
- 01. KOTRA자료 > 2023
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