제목 없음 □ NTS (Commissioner Yong-Sup Lee) published 「Easy Guide for Foreigners\' Year-end Tax Settlement」to help foreigners\' year-end tax settlement.
○ This book has the way and examples of year-end tax settlement, sample questions & answers using 「help-line for foreign taxpayers」, and the tax-assistance and special taxation treatment for foreign employees.
○ The guidebook will be distributed to foreign embassies, foreign
chambers of commerce in Korea, Class B taxpayers associations, tax agents and taxpayer service divisions of tax office. You may also download the contents of the book at our web-site.
□ NTS also provides 「Help-line for foreign taxpayers」 to answer questions from foreigners and 「Automatic Calculation Service for Year-end Tax Settlement」which shows payable/refundable tax when you input your employment income and related information on deductions into the program.
□ By the revision of law, the range of deductions has been increased and the special taxation treatment for foreign employees has been simplified.
○ Foreign employee may choose (1) non-taxation of 30% of total wage & salary income or (2) separation taxation of wage & salary income with 17% flat rate when you file a year-end tax settlement.
□ Related informations for foreigners\' year-end tax settlement
○ Help-line for foreign taxpayers: 02-397-1440 (NTS),
02-2076-5711 (Seoul Regional Tax Office)
○ NTS English Web-site : www.nts.go.kr/eng
- Download 「Easy Guide for Foreigners\' Year-end Tax Settlement」
- Go to 「Automatic Calculation Service for Year-end Tax Settlement」
- Download Tax Forms
- Go to 「Q&A by Email」, 「Foreign Taxpayer Advocate」