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Returns you may file at the Center

  1. 1 VAT
  2. 2 Comprehensive Income Tax
  3. 3 Corporate Income Tax
  4. 4 Capital Gains Tax
  5. 5 Inheritance & Gift Tax
  6. 6 All other tax returns that can be filed at a tax office
  7. 7 Claim for reassessment, including filing past due returns

Filing deadlines

  • VAT
    VAT - Tax Period, Taxable Period (MM/DD), Filing/Payment Deadline (MM/DD), Taxpayer
    Tax Period Taxable Period (MM/DD) Filing/Payment Deadline (MM/DD) Taxpayer
    H1 Preliminary 1/1~3/31 4/25 Corporate
    Final 1/1~6/30 7/25 Corporate, Individual
    H2 Preliminary 7/1~9/30 10/25 Corporate
    Final 7/1~12/31 1/25 following year Corporate, Individual
    - Final 1/1~12/31 1/25 following year Simplified
  • Global Income Tax
    Global Income Tax - Taxable Period(MM/DD), Filing/Payment Deadline (MM/DD), Taxpayer
    Taxable Period(MM/DD) Filing/Payment Deadline (MM/DD) Taxpayer
    1/1~12/31 5/1~5/31 following year Taxpayers with an ‘aggregate income’
    (business, wage & salary, interest, dividend, annuity and other income aggregated)
    1/1~12/31 5/1~6/30 following year Taxpayers with obligation to undergo tax return review by professional tax service providers prior to filing
  • Corporate Income Tax
    Corporate Income Tax - Taxable Period, Filing/Payment Deadline
    Taxable Period Filing/Payment Deadline
    Business Year No later than 3 months from the last day of the month in which the business year ends
  • Capital Gains Tax
    Capital Gains Tax - Filing, Filing/Payment Deadline (MM/DD), Taxpayer
    Filing Filing/Payment Deadline (MM/DD) Taxpayer
    Preliminary Return No later than 2 months from the last day of the month in which the asset was sold
    • Taxpayer subject to capital gains tax
    Final Return 5/1~5/31
    • Taxpayer who has sold his/her property at least twice in the same year and has not filed an aggregate tax return
    • Taxpayer who has made capital gains from derivatives trading
  • Inheritance & Gift Tax
    Inheritance & Gift Tax - Tax, Filing/Payment Deadline
    Tax Filing/Payment Deadline
    Inheritance No later than 6 months from the last day of the month in which the inheritance is received(No later than 9 months if the inheritee or the inheritor is domiciled in a foreign country)
    Gift No later than 3 months from the last day of the month in which the gift was received

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