When the National Tax Service does not have an address in Korea or the representative of the business does not usually stay at the business location, they require a tax representative to fulfill tax reporting obligations.
💡 When should a tax representative be designated?
① When the taxpayer does not have an address or residence in Korea
② When moving abroad to a new address or residence
③ When the business owner does not usually stay at the business location
④ When the business owner intends to stay abroad for more than 6 months
💡 Who can be designated as a tax representative?
A tax representative can be designated as a certified public accountant, tax accountant, or lawyer.
How to file a tax representative declaration
💡 What tasks does a tax representative perform?
① Declaration, application, and claim of various taxes according to tax laws, as well as document preparation and submission
② Receiving documents issued by the tax office director, etc.
③ Payment of national taxes and receipt of tax refunds
🚨 Caution
In the following cases, a tax investigator may have the business registration canceled by their authority, so if you plan to stay abroad for an extended period of time, we recommend that you designate a tax representative.
① When mail sent by the National Tax Service to the business location is returned a certain number of times
② When a tax investigator contacts the representative and hears a roaming signal
③ When visiting the business location, it appears that the business is not actually being conducted, etc.
When establishing a business in Korea from overseas, having a tax representative makes the registration process smoother and helps maintain the business registration. Therefore, for overseas Koreans, permanent residents, and international students, it is recommended to designate a tax representative.
If you need a tax representative, please apply for a consultation!
Apply for a 1:1 consultation on Channel Talk
When the National Tax Service does not have an address in Korea or the representative of the business does not usually stay at the business location, they require a tax representative to fulfill tax reporting obligations.
💡 When should a tax representative be designated?
① When the taxpayer does not have an address or residence in Korea
② When moving abroad to a new address or residence
③ When the business owner does not usually stay at the business location
④ When the business owner intends to stay abroad for more than 6 months
💡 Who can be designated as a tax representative?
A tax representative can be designated as a certified public accountant, tax accountant, or lawyer.
How to file a tax representative declaration
💡 What tasks does a tax representative perform?
① Declaration, application, and claim of various taxes according to tax laws, as well as document preparation and submission
② Receiving documents issued by the tax office director, etc.
③ Payment of national taxes and receipt of tax refunds
🚨 Caution
In the following cases, a tax investigator may have the business registration canceled by their authority, so if you plan to stay abroad for an extended period of time, we recommend that you designate a tax representative.
① When mail sent by the National Tax Service to the business location is returned a certain number of times
② When a tax investigator contacts the representative and hears a roaming signal
③ When visiting the business location, it appears that the business is not actually being conducted, etc.
When establishing a business in Korea from overseas, having a tax representative makes the registration process smoother and helps maintain the business registration. Therefore, for overseas Koreans, permanent residents, and international students, it is recommended to designate a tax representative.
If you need a tax representative, please apply for a consultation!
Apply for a 1:1 consultation on Channel Talk