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2020 Corporate Local Income Tax Filing
내용 □ Subject for Tax Filing: December Settlement Corporation (2019 Corporate Income)
□ Payment Due Date: April 1 ~ May 4, 2020
○ For consolidated corporation: May 1 ~ 31, 2020
□ Tax Payment Location: The location of the head office or main office according to the register of the corporation
(However, if there is more than one business office, the location of each office)
□ Payment Method: Filing or payment through Wetax electronic (file) or relative tax office visit
< Notice for Filing and Payment >
‣ If there is more than one local government offices, tax should be filed and paid in proportion
- If the corporation is subject to proportion and only filed to one local government office, the rest of the business office will be charged with an addition to tax for failure to file return
‣When filing for a corporate local income tax, it is required to submit attached documents
- Attached documents may be submitted only to the local government office where the head office is located, but when the documents are not submitted, an addition to tax for failure to file return will be charged.
‣ There is no tax deduction or reduction for corporate local income tax
- However, tax exemption for union corporations is applicable.
‣ Amended tax return is possible until notification of the decision or correcting of the local government office
-Up to 2013, 10% of the paid corporate tax (including penalty tax) should be filed and paid within one month from the corporate tax amendment date and payment due date of the decision/correcting notice.


※ Companies affected by the “Corona 19' can apply for an extension on filing or payment of the corporate local income tax.

Inquiry. Manan-gu Tax Department 031-8045-3856 _ Dongan-gu Tax Department 031-8045-4395
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