Who can be designated as a tax administrator and what are their duties?


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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