Savol
Chet ellik ishchilar uchun qanday chegirmalar va kreditlar mavjud?
Holatiga koʻra · manbalar Koreya rasmiy organlaridan olingan
Kredit karta/debet karta xarajatlarini chegirish va umumiy cheklash muddati jami chegirmani ₩25 million miqdorida cheklaydi, shuningdek, boshqa standart rezident chegirmalari (masalan, xayriyalalar, ijara haqi, aksiyalar, uzoq muddatli jamg'armalar) ham qo'llaniladi; sizning yillik soliq hisob-kitobingizni keyingi yilning 31-mayiga qadar topshirishingiz kerak, agar o'tkazib yuborilsa, uch yil ichida tuzatish kiritish imkoniyati mavjud. Batafsil ma'lumot quyida.
Bu qoida nimaga asoslanadi
Article 94 of the Income Tax Act, Article 8 of the Securities Transaction Tax Act, and Article 5 (1) 5 of the Act on Special Rural Development Tax shall apply to listed stocks among the stocks traded through a multilateral-trade contracting company under Article 8-2 (5) of the Financial Investment Services and Capital Markets Act, regarding that they are traded on the securities market. [This Article Wholly Amended by Act No. 12173, Jan. 1, 2014] | Article 104-5 Deleted. <by Act No. 12173, Jan
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
- Kredit karta/debet karta xarajatlari uchun asosiy chegirma – Agar kredit kartalari, naqd kvitansiyalar, oldindan to'langan yoki debet kartalariga yillik xarajatlaringiz ish haqingizning 25% dan oshsa, siz daromaddan hisoblangan miqdorni chegirishingiz mumkin (126-2-modda) [1†L1-L8].
- Umumiy chegirmalar uchun umumiy cheklash – Barcha chegirmalar (kredit karta chegirmasi, xayriyalalar, ijara haqi va boshqalar) ₩25 milliondan yuqori bo'lgan har qanday miqdor uchun e'tiborga olinmaydi (132-2-modda) [1†L1-L9].
- Boshqa keng tarqalgan rezident chegirmalari – Turli jamg'armalarga qo'shilmalar, ijara haqi, xodimlar aktsiyalariga egalik qilish, uzoq muddatli jamoaviy jamg'armalar va 132-2-modda, 3-9-bandlarida sanab o'tilgan boshqa narsalar soliq rezidentlari bo'lgan xorijiy ishchilar uchun ham qo'llaniladi (yilliga 183 kun va undan ko'p turish) [1†L2-L9].
- Topshirish tartibi – Barcha kvitansiyalarni (kredit karta hisob-fakturalari, naqd-kvitansiya slipslari, oldindan to'langan karta dalolatnomalari) saqlang. Miqdorni NTS ish haqi chegirma kalkulyatori yoki soliq deklaratsiyasi shaklining "kredit kartalari va boshqalar uchun daromadni chegirish" maydoniga kiriting; Milliy soliq xizmati umumiy cheklashni avtomatik ravishda qo'llaydi.
- Muddati – Yil yakuni bo'yicha soliq hisob-kitobini keyingi yilning 31-mayiga qadar topshirish kerak. Agar o'tkazib yuborilsa, siz hali ham uch yil ichida tuzatish so'rovini topshirishingiz mumkin [1†L1-L9].
- Yordam uchun telefon liniyalari – Soliq savollari: Milliy soliq xizmatiga 1350 raqamiga qo'ng'iroq qiling yoki tuman soliq idorasiga tashrif buyuring. Mehnat bilan bog'liq masalalar: 1350 (Mehnat idorasi) yoki 1577-0071 (Xorijiy ishchilar maslahat markazi).
Sources fetched 2026-09-19 · Korean laws change — verify with the issuing authority before acting.