제목 없음Ⅰ.
Outline of Electronic Filing
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What is Electronic Filing ?
○
Electronic filing of income tax return is a system implemented to foster environment
where the taxpayers are not required to visit the district tax offices. Taxpayers
are able to file their tax return via Electronic Filing without paper documentations.
○
Electronic Filing is available for each tax item from 6AM to midnight within the
statutory filing period through the internet, Home Tax Service ("HTS") website
(www.hometax.go.kr).
※
Taxpayers can electronically file an amended income tax return within the filing
period. However, they cannot electronically file an amended income tax return
after the expiration of the filing period or after the filing due date prescribed
under the National Tax Basic Law.
What is Home Tax Service ?
Home
Tax Service ("HTS") is a tax service provided by the NTS, through
which taxpayers can process any national tax affairs including tax filing, assessment
notice, payment, tax certificate, tax counseling, etc. at home, office, or through
the use of mobile telecommunication.
In
effect, the NTS provides its service directly to the individual taxpayers at their
home or office. Therefore, once the HTS is completely implemented, taxpayers will
not be required to visit the district tax office or financial institutions.
Application for The Use
of HTS
Taxpayers
should first subscribe as an HTS user, and the following two subscription methods
may be available.
①
Submission of Application Request Form
Taxpayers
may visit a service center of any tax office and submit an "Application form to
Request the use of HTS". The above application
request form can be downloaded from the "downloads"
menu on the HTS website.
②
Subscription by Public Authentification ("PA")
If
a taxpayers has a PA, the taxpayer may subscribe as a users in the "HTS subscription"
menu on the HTS website without having to visit the tax office.
The Authentification is an electronic information process through which the authenticity
of an electronic signature contained in the electronic document is confirmed. Authentification
provides the information including the identity of the users, effective duration
and the institution issuing of the authentication. In addition, to qualify as an
appropriate PA, PA must be issued by the public authentification institutions directed
by the Ministry of Information and Communication.
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Electronic Payment and Advantage of Electronic Filing
○
Taxpayers may use the electronic payment service upon electronically filing the
income tax return. Since the electronic payment service is operated by the
Korea Financial Telecommunications & Clearings Institute, the service is available
from 9AM to 7PM during weekdays.
※
Banks with shorter service time: Kookmin Bank, National Federation
of Fisheries Cooperatives ("SooHyup") (9:30 AM ~ 4:30 PM).
Electronic
payment service is not available on Saturdays and Sundays because financial institutions
are closed for their services on those days.
○
Taxpayers who submit
global income tax returns via electronic filing either on their own or through their
tax agent will be granted an electronic filing tax credit of KRW 20,000.
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Forms for Electronic Filing of Individual Income Tax Return
No.
|
Forms
|
1
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Final
Return of Tax
Base
and Computation
of
Global Income Tax, Special Tax for Rural Development and
Inhabitant
Tax to be paid
|
Basic
Information, etc.
|
Details
of Interest Income
|
Details
of Dividend Income
|
Details
of Real Estate Rental Income·Business Income
|
Details
of Wage & Salary Income, Temporary Property Income, Pension Income, and Other
Income
|
Details
of Global Income, Deficit and Deficit Carried Over Deduction
|
Statement
of Deficit Carried Over
|
Details
of Exemptions and Deductions
|
Exemptions
and Deductions under the Special Tax Law
|
Details
of Tax Exemptions
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Details
of Tax Credits
|
Details
of Reserved Funds
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Details
of penalty taxes
|
Details
of Tax Prepaid
|
Calculation
of Global Tax on Financial Income
|
Statement
of Estimated Income Amount
(Only
for the taxpayer subject to Standard Expense Rate)
|
2
|
Application
for Deficit Carried Back
|
3
|
Trial
Balance
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4
|
Summary
of Balance Sheet
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5
|
Summary
of Income Statement
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6
|
Summary
of Cost of Good Manufactured
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7
|
Details
of Gross Receipts adjusted
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8
|
Statement
of Calculation for Simplified Bookkeeping
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9
|
Details
of Gross Receipts and Necessary Expenses
|
10
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Details
of Calculation of Primary Expenses for the Current Tax Year
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11
|
Final
Return of Tax Base and Computation of Tax to be paid For Global Income Tax and Inhabitant
Tax (Single Income － Simplified Expense Rate)
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Submission of「Attachments Other Than Forms For Electronic Filing」.
○
The forms other than forms for electronic filing should be submitted with the「Attachment
Other Than Forms For Electronic Filing」via either mailing in an envelope or visiting
the District Tax Office on his/her own within the filing period.
○
You can download the「Attachments Other Than Forms For Electronic Filing」at the
"Data Service" of the
HTS website (www.hometax.go.kr)
Ⅱ.
Filing Procedure for Each Filing Methods
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Filing by preparation of the electronic tax return
Taxpayers
may visit the HTS website on the internet, login and select the menu of preparation
of global income tax in the menu, and fill out and submit all the forms required
for the filing of the income tax return right on the screen.
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○
Login to HTS
Visit
the HTS website and login with ID and Password specified on the application request
form submitted for the use of HTS.
○
Prepare the tax return
Go
to "Global Income Tax" under "Electronic Filing" menu.
Click
on "Prepare" button under "Prepare Tax Return" and start inputting data in the tax
return forms using the HTS software provided therein.
○
Submit the tax return
Once
the tax return forms are completed, submit the completed prepared tax return via
the HTS system by clicking on "Submit Tax Return" button on the screen.
○
Confirm the submission receipt of the submission
If
the tax return is properly submitted, you will see a submission receipt on the screen
confirming the receipt of the tax return. If you do see the receipt due to submission
failure, you must re-submit the tax return.
Make
sure to verify each item in the receipt. Specifically, please confirm that
the "Status of Submission" contains the word "Submitted". If the message says
"Unable to Submit (or Transmission Error)" due to error in the HTS network system,
you must re-submit the tax return.
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Filing by converting tax returns prepared of the electronic tax return
Taxpayers
may convert all of the relevant data and forms necessary for the filing of the income
tax return prepared with the use of anythrough any tax accounting programs or self
developed
programs, into an appropriate electronic format using the conversion program provided
by the HTS. Then, taxpayers may then visit the HTS website, login and submit the
converted format of tax returns.
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Prepare tax return and create an electronic tax return file
Prepare
a tax return by using your own accounting & tax software and create an electronic
tax return file.
○
Convert the electronic file to HTS formatted file
Convert
the created electronic tax return file by using the electronic fileing conversion
software.
※
You can use the electronic fileing conversion software by downloading it from "Program
Installation" under "Electronic Tax Return" menu on the HTS website.
○
Login to HTS
Visit
the HTS website and login with ID and Password specified on the application form
submitted for the use of HTS.
○
Submit the tax return
Go
to "Global Income Tax" under "Electronic Filing" menu and click on "Submission"
button. Select the file to submit and submit the file by clicking the "Submit"
button.
Go
to "Global Income Tax" under "Electronic Filing" menu.
○
Confirm the submission receipt
If
the tax return is properly submitted, you will see a submission receipt on the screen
confirming the receipt of the tax return. If you do not see the receipt due
to submission failure, you must re-submit the tax return.
Make
sure to verify each item in the receipt. Specifically, please confirm that
the "Status of Submission" contains the word "Submitted". If the message says "Unable
to Submit (or Transmission Error)" due to error in HTS network system, you should
re-submit the tax return.
□
Other instructions
○
Review of filing status
The
list of tax returns electronically filed is available in "Review of Filing Status"
under "Electronic Filing" menu. You can monitor the status of tax return
fillings by category, e.g. the filing date, alien registration number, etc.
You
can also confirm the contents of submission receipt of each tax return by clicking
the receipt icon.
○
Deleting of tax return files
If
you wish to nullify the tax returns filed electronically , a request for deletion
of electronic filing should be submitted to the relevant tax office.
○
Modification of tax return files
If
you wish to modify the tax returns filed electronically, you should may substitute
the old tax return filing along with a modified tax return filing by re-submitting
electronically within the filing period.
If
you wish to modify the tax returns filed electronically after the expiration of
the filing period, the amended tax return should be submitted to the relevant tax
office Submission of tax returns after the filing due date is not available electronically.
The taxpayers are encouraged to visit the HTS website (www.hometax.go.kr)
or the NTS website (www.nts.go.kr)
for the detailed information on electronic filing of the income tax return.
