💡 Which tax office has jurisdiction?
The tax office in charge varies for each tax declaration.
Please refer to the following for the criteria for the address used to determine the jurisdiction of the tax office. 😀
① Comprehensive income tax: Address of residence
② Corporate tax: Location of main office or branch office
③ Value added tax: Address of each business location
④ Inheritance tax: Address of the inheritor (deceased person)
⑤ Gift tax: Address of the recipient (recipient of the gift)
⑥ Capital gains tax: Address of residence
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💡 Do I have to visit the tax office with jurisdiction?
Various declarations, receipts, and grievances can be handled at the National Tax Service Complaint and Counseling Center throughout the country.
However, the actual processing of the declaration after receipt is handled by the tax office responsible.
💡 What should I be aware of when applying to a tax office other than the one with jurisdiction?
Be sure to take your receipt with you. 🙋🏻♀️
If the declaration is missing during the process of delivering the declaration to the tax office with jurisdiction, the taxpayer will not be able to prove the declaration, and the receipt will not be recognized.
If you're not careful, you could end up with additional tax due for not reporting within the deadline. 😥
Find the tax office with jurisdiction by address
💡 Which tax office has jurisdiction?
The tax office in charge varies for each tax declaration.
Please refer to the following for the criteria for the address used to determine the jurisdiction of the tax office. 😀
① Comprehensive income tax: Address of residence
② Corporate tax: Location of main office or branch office
③ Value added tax: Address of each business location
④ Inheritance tax: Address of the inheritor (deceased person)
⑤ Gift tax: Address of the recipient (recipient of the gift)
⑥ Capital gains tax: Address of residence
💡 Do I have to visit the tax office with jurisdiction?
Various declarations, receipts, and grievances can be handled at the National Tax Service Complaint and Counseling Center throughout the country.
However, the actual processing of the declaration after receipt is handled by the tax office responsible.
💡 What should I be aware of when applying to a tax office other than the one with jurisdiction?
Be sure to take your receipt with you. 🙋🏻♀️
If the declaration is missing during the process of delivering the declaration to the tax office with jurisdiction, the taxpayer will not be able to prove the declaration, and the receipt will not be recognized.
If you're not careful, you could end up with additional tax due for not reporting within the deadline. 😥
Find the tax office with jurisdiction by address