본문내용 바로가기

세림법무법인

Korea

Kor Eng
여러분의 세무도우미, 세림세무법인의 MANPOWER

세림세무법인 최신글

home 세림세무법인 최신글
제목
Guide to filing global income tax return
작성자
Manager
조회수
22
날짜
2019-05-14
첨부파일

□ For income attributable to 2018

○ Persons who should file a return

1. Resident: An individual with globalincome* incurred from Korea and abroad who has a domicile in Koreaor has had a place of residence in Korea for 183 days or longer in Korea

2. Non-resident: An individual who is not aresident and has global income* among domestic-source income

* Global income: The sum of interestincome, dividend income, business income, wage & salary income**,pension income and other income

** In the case of foreign employees subjectto Article 18-2 of the Restriction of Special Taxation Act, wage & salaryincome shall not be included in the global income tax base.

 

○ Submission of return

1. Submission period: May 1-31, 2019

2. Business operators subject toconfirmation of compliant filing who submitted a document confirming compliantfiling: May 1-June 30, 2019

3. Individuals who left the country duringthe taxable period (Jan. 1-Dec. 31, 2018): A return for income generated fromJan. 1, 2018 through the date of departure should be filed until one day beforethe date of departure.

4. Individuals who leave the country before thedeadline for submission: A return for income attributable to 2018 and incomegenerated from Jan. 1, 2019 through the date of departure should be filed oneday before the date of departure. 

 


□ Tax rate

Tax base (won)

Tax rate (for income attributable to 2018)

Tax amount

Not over 12 million

6%

6% of the tax base

Over 12 million-Not over 46 million

15%

720,000 won + 15% of the amount exceeding 12 million won

Over 46 million-Not over 88 million

24%

5.82 million won + 24% of the amount exceeding 46 million won

Over 88 million-Not over 150 million

35%

15.9 million won + 35% of the amount exceeding 88 million won

Over 150 million-Not over 300 million

38%

37.6 million won + 38% of the amount exceeding 150 million won

Over 300 million-Not over 500 million

40%

94.6 million won + 40% of the amount exceeding 300 million won

Over 500 million

42%

174.6 million won + 42% of the amount exceeding 500 million won

 

 

게시글 SNS 공유
이전글 이전글이 없습니다.
다음글 다음글이 없습니다.