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Qaytish tax

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Koreyadagi xorijlik ishchilar daromad solig'ini to'lashlari kerakmi va uni qanday topshirishadi?

Holatiga koʻra · manbalar Koreya rasmiy organlaridan olingan

Koreyada ishlayotgan xorijliklar o'zlarining mamlakatdagi ish haqi bo'yicha Koreya daromad solig'iga tortiladilar va keyingi yilning 31-mayigacha yil yakunini soliq bo'yicha to'g'rilashlari kerak (yoki soliq noto'g'ri hisoblangan bo'lsa, besh yilIchida tuzatish kiritishlari mumkin); ular o'z ish beruvchisining hisob-kitob jarayoni orqali topshiradilar va NTS ushlab qolish solig'i kalkulyatoridan foydalanishlari mumkin. Batafsil ma'lumot quyida keltirilgan.

Bu qoida nimaga asoslanadi

[4]소득세법Article 131

Article 131 (2) shall apply mutatis mutandis in relation to timing for withholding income taxes from other income disposed of in accordance with Article 67 of the Corporate Tax Act. [This Article Added by Act No. 10408, Dec. 27, 2010] | Article 145-3 (Year-End Settlement, etc. of Religious Persons’ Income) | | (1) | When a withholding agent who pays income to a religious person and withholds income tax thereon, pays the religious person's income for February of the year immediately following

[7]Local Tax ActArticle 22

Article 22 shall apply mutatis mutandis to the notification of the registered data on registration and license tax. Section 3 Registration and License Tax on Licenses | Article 34 (Tax Rates) | | (1) | Tax rates of registration and license tax on a license (hereafter referred to as "registration and license tax" in this Section) shall be in accordance with the following classification: <Amended by Act No. 12153, Jan. 1, 2014> | | | (2) | In applying paragraph (1) to a Special Self-governing

[9]Adjustment of International Taxes ActArticle 27

Article 27 shall not apply to a specific foreign corporation falling under any of the following cases: <Amended on Dec. 21, 2021; Dec. 31, 2022> | 1. | Where the income actually earned by a specific foreign corporation as of the end of each business year does not exceed the amount prescribed by Presidential Decree; | | 2. | Where a specific foreign corporation owns a permanent establishment, such as an office, a store, or a factory, that is required for business activities in a country or regi

  • Soliq majburiyati

  • Koreyada ish haqi daromadini olgan har qanday xorijlik ishchi muntazam progressiv daromad solig'i jadvali bo'yicha soliqqa tortiladi (faqat vaqtinchalik ish beruvchi agentlik ishchilari uchun 19 % stavkasi qo'llaniladi, muntazam xorijiy xodimlarga emas).

  • Koreya rezidentlariga taqdim etiladigan soliq chegirmalari va kreditlari, soliq rezidenti bo'lgan (yiliga ≥ 183 kun turgan) xorijiy ishchilarga ham qo'llaniladi.

  • Qachon va qanday topshirish kerak

  • Yil yakuni soliq hisob-kitobi (연말정산) - bu sizning ish beruvchingiz tomonidan amalga oshiriladigan yakuniy hisob-kitobdir; ish beruvchi ushlab qolingan soliqning rasmiysini va har qanday qaytarish yoki qo'shimcha soliq undirishni o'tgan soliq yili uchun may oyining oxirigacha taqdim etishi kerak.

  • Hisob-kitob davridan oldin ish beruvchingizga barcha zarur ma'lumotlarni (bog'liqlar, chegirmalar, kredit karta xarajatlari, ijara haqi va boshqalar) taqdim eting.

  • Milliy Soliq Xizmati (NTS) ushlab qolish solig'i kalkulyatoridan yoki "Daromaddan chegirma/soliq krediti to'g'risidagi hisobot" shaklidan foydalanib miqdorni kiriting; NTS jami chegirmalar uchun 25 million₩ kompozit shiftini qo'llaydi.

  • Agar siz ish beruvchining hisob-kitobini o'tkazib yuborsangiz yoki tuzatish kerak bo'lsa

  • Soliq ushlab qolingan oy oxiridan boshlab besh yilIchida soliq idorasiga tuzatish arizasini topshirishingiz mumkin.

  • Soliq idorasi arizani qabul qilgandan keyin olti oy Ichida tuzatish to'g'risida qaror qabul qilishi kerak.

  • Asosiy muddatlar

  • Ish beruvchi tomonidan berilgan hisob-kitob rasmiysi: soliq davridan keyingi yilning 31-mayigacha.

  • Shaxsiy tuzatish arizasi: ushlab qolingan oyning besh yilICHIDA.

  • Qayerga topshirish / kim bilan bog'lanish kerak

  • Ish beruvchingizning yil yakuni hisob-kitob jarayoni orqali topshiring; agar mustaqil ravishda topshirishingiz kerak bo'lsa, mahalliy tuman soliq idorasiga tegishli NTS shaklini topshiring.

  • Soliq bilan bog'liq savollar uchun Milliy Soliq Xizmatiga 1350 raqamiga yoki Yuridik Yordam Markaziga 132 raqamiga qo'ng'iroq qiling.

  • Mehnat yoki bandlik masalalari bo'yicha Mehnat Ofisiga 1350 raqamiga yoki Xorijiy Ishchilar Maslahat Markaziga 1577‑0071 raqamiga qo'ng'iroq qiling.

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Sources fetched 2026-09-19 · Korean laws change — verify with the issuing authority before acting.

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