연체기록 조회* If the due date for declaration and payment falls on a holiday or Saturday, the declaration and payment can be made by the next day
* [Daejeon] Seo-gu, [Chungbuk] Okcheon-gun, [Chungnam] Hongseong-gun/Geumsan-gun/Dangjin-si/Boryeong-si/Buyeo-gun, [Jeonnam] Hampyeong-gun/Suncheon-si,
[Gyeongbuk] Yeongju City, [Gangwon] Gangneung City
* [Home Tax] Login > Application/Submit > Go to Application for Major Tax Documents > Application for Extension of Payment Deadline for Report
* [Sontax] Log in > Apply/Submit > Tax Document Application-Common Area > Application for Extension of Payment Deadline for Report
※ Home Tax (www.hometax.go.kr) e-filing: Go to Global Income Tax Report → Log in → Select report → Fill out and submit the report → Click the 「Local Income Tax Report」 button on the 「Step2 Report Details」 or 「e-File Result Search」 screen → (automatic conversion to WiTax) Fill out and submit a local income tax return
※ However, for professional operators, 2007.1.1. From income generated thereafter, double-entry bookkeeping is imposed regardless of the amount of income.
* Main expenses = purchase cost + rent + labor cost
(1) In the case of persons subject to double entry bookkeeping, 1/2 of the standard expense ratio is applied for the estimated taxation
(2) 2020 attribution multiplier: 2.8 times for those subject to simplified bookkeeping, 3.4 times for those subject to double-entry bookkeeping
* When calculating the income of those subject to the simple expense ratio, the ‘job stabilization fund’ is excluded from the income amount (starting from the decision/correction after February 11, 2020)
① Tax to be paid without declaration × 20%
② Income amount × 0.07%
① Tax payable without declaration × 40% (60% when international transactions are involved),
② Income amount × 0.14%
※ Non-payment period: The day after the payment due date – the date of voluntary payment (tax notice date)
※ If the penalty tax for non-reporting and the penalty tax for weapons storage (20% of the calculated tax amount) are applied simultaneously, the penalty tax with the larger penalty amount is applied.
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