national tax service republic of korea - oecd. · pdf filenational tax service republic of...

18
National Tax Service Republic of Korea National Tax Service Republic of Korea

Upload: phamdan

Post on 23-Feb-2018

226 views

Category:

Documents


1 download

TRANSCRIPT

Page 1: National Tax Service Republic of Korea - OECD. · PDF fileNational Tax Service Republic of Korea. CONTENTS I Major Services of Hometax II e-Filing Services Added e-Filing by Message

National Tax ServiceRepublic of Korea

National Tax ServiceRepublic of Korea

Page 2: National Tax Service Republic of Korea - OECD. · PDF fileNational Tax Service Republic of Korea. CONTENTS I Major Services of Hometax II e-Filing Services Added e-Filing by Message

CONTENTS

Major Services of HometaxI

e-Filing Services Added IIe-Filing by Message Box

e-Filing by Personal Authentication Number

e-Filing by ARS

Simplified Year-end Tax Settlement

Contented e-Tax Administration III

National Database of Tax Law Information

Page 3: National Tax Service Republic of Korea - OECD. · PDF fileNational Tax Service Republic of Korea. CONTENTS I Major Services of Hometax II e-Filing Services Added e-Filing by Message

• Tax-certificates printed from taxpayer’s PC and used asofficial document

e-Issuance

10 Tax items (e.g. income tax, VAT, corporate tax, withholding tax)

e-Filing

• Capital gains tax and gift tax calculated • Eligibility for capital gains tax exemption granted to single home-owning households verified

• Viewer of filing and payment recordRecord Viewer

Tax Calculator

Ⅰ. Major Services of HometaxⅠ. Major Services of Hometax

e-Notification e-Payment

• Tax notice sent via e-mail or SMS• Taxes paid by inputting bank name, account no. and password

Page 4: National Tax Service Republic of Korea - OECD. · PDF fileNational Tax Service Republic of Korea. CONTENTS I Major Services of Hometax II e-Filing Services Added e-Filing by Message

Outline

• E-mail sent to taxpayer• Taxpayers can:

- Log in and check

messages

- Check taxes due

- If agree, complete

submission with a

single click

One-Click e-Filing by Message Box

TAXPAYER

Recei

pt o

f

tax

retu

rnTax

Retur

n

E-mail sent to

taxpayer

If agree, filing is complete by clicking the

“submit” button

Log onto Hometaxand check messages

Ⅱ-1. e-Filing by Message Box(1)Ⅱ-1. e-Filing by Message Box(1)

Move to filing page

Page 5: National Tax Service Republic of Korea - OECD. · PDF fileNational Tax Service Republic of Korea. CONTENTS I Major Services of Hometax II e-Filing Services Added e-Filing by Message

Check Message

•Log in and check the message box

Ⅱ-1. e-Filing by Message Box(2)Ⅱ-1. e-Filing by Message Box(2)

TAX Return

•Verify tax items

Verify Message

•Verify fling instructions and move to filing page

Click

Click

Page 6: National Tax Service Republic of Korea - OECD. · PDF fileNational Tax Service Republic of Korea. CONTENTS I Major Services of Hometax II e-Filing Services Added e-Filing by Message

Ⅱ-2. e-Filing by Authentication Number(1)Ⅱ-2. e-Filing by Authentication Number(1)

Outline

• Taxpayers can:

- e-file on exclusive filing

webpage without registration

• Sign in with personal

authentication number

• Check the taxes due and

complete filing

e-Filing without registeration

TAXPAYER

Personal identification no. is sentto a taxpayer

Move to filing pageID is verified without

registration

Log onto webpage with authentication

no.

Page 7: National Tax Service Republic of Korea - OECD. · PDF fileNational Tax Service Republic of Korea. CONTENTS I Major Services of Hometax II e-Filing Services Added e-Filing by Message

•Webpage for filing

•Log-in with

authentication no.

Verify Tax Amount

•Verify taxes due

•Link to filing page

End of Filing

•Verify tax return

•Finish filing by clicking

the “submit” button

Click

Ⅱ-2. e-Filing by Personal Authentication Number(2)Ⅱ-2. e-Filing by Personal Authentication Number(2)

LOG-IN

Page 8: National Tax Service Republic of Korea - OECD. · PDF fileNational Tax Service Republic of Korea. CONTENTS I Major Services of Hometax II e-Filing Services Added e-Filing by Message

One-click e-filing by ARSOUTLINE

Tax record is sent

Filing info. Is sent

Connected toARS

ID is verified

Tax record is sentand tax is filed

ARS

HOMETAX

TAXPAYER

• Taxpayers can:

- Use telephone or mobile

- Have ID verified with

personal identification no.

- Check taxes due

- If agree, click “submit”

button and complete filing

Ⅱ-3. e-Filing by ARS(1)Ⅱ-3. e-Filing by ARS(1)

Page 9: National Tax Service Republic of Korea - OECD. · PDF fileNational Tax Service Republic of Korea. CONTENTS I Major Services of Hometax II e-Filing Services Added e-Filing by Message

1544-0098(06:00~24:00)

Finish filing andget receipt no.

Voice guidance

ID verified with identification number

If agree, press the button as instructed

Info. On taxes due

Ⅱ-3. e-Filing by ARS(2)Ⅱ-3. e-Filing by ARS(2)

Your tax filing is complete.

The tax amount you owe is ooo.

If you agree with it, press “1”button

Press your ID number

HelloThis is e-filing service.

Page 10: National Tax Service Republic of Korea - OECD. · PDF fileNational Tax Service Republic of Korea. CONTENTS I Major Services of Hometax II e-Filing Services Added e-Filing by Message

OUTLINE

• 3rd Party data on tax

deduction sent to NTS

• Data stored at NTS by

individual

• Data verified

• Data printed and

reported to employer

• Data used for income

tax filing

Simplified Year-end Tax Settlement

Check data on Webpage

Recor

d of

inco

me

dedu

ctio

n

Records of Medical

Expenses

Receipt for insurance, pension, credit card payment

TAXPAYER

Printed data sent to NTS

Ⅲ. Contented e-Tax administration (1) :Simplified Year-end Tax Settlement

Ⅲ. Contented e-Tax administration (1) :Simplified Year-end Tax Settlement

Bank

School

Hospital

Income deduction info. sent to Office

Use for Income tax filing

Records of Education expenses

Page 11: National Tax Service Republic of Korea - OECD. · PDF fileNational Tax Service Republic of Korea. CONTENTS I Major Services of Hometax II e-Filing Services Added e-Filing by Message

Ⅲ. e-Tax (2) : National Database of Tax Law InformationⅢ. e-Tax (2) : National Database of Tax Law Information

Tax law information (tax law and regulations, Q&A, rulings, etc)Tax administration integrated and unfair taxation reduced

Page 12: National Tax Service Republic of Korea - OECD. · PDF fileNational Tax Service Republic of Korea. CONTENTS I Major Services of Hometax II e-Filing Services Added e-Filing by Message
Page 13: National Tax Service Republic of Korea - OECD. · PDF fileNational Tax Service Republic of Korea. CONTENTS I Major Services of Hometax II e-Filing Services Added e-Filing by Message

Check Message

•Log in and check the message box

Ⅱ-1. e-Filing by Message Box(2)Ⅱ-1. e-Filing by Message Box(2)

TAX Return

•Verify tax items

Verify Message

•Verify fling instructions

and move to filing page

Click

Click

Page 14: National Tax Service Republic of Korea - OECD. · PDF fileNational Tax Service Republic of Korea. CONTENTS I Major Services of Hometax II e-Filing Services Added e-Filing by Message

Check Message

•Log in and check the message box

Ⅱ-1. e-Filing by Message Box(2)Ⅱ-1. e-Filing by Message Box(2)

TAX Return

•Verify tax items

Verify Message

•Verify fling instructions

and move to filing page

Click

Click

Page 15: National Tax Service Republic of Korea - OECD. · PDF fileNational Tax Service Republic of Korea. CONTENTS I Major Services of Hometax II e-Filing Services Added e-Filing by Message

Check Message

•Log in and check the message box

Ⅱ-1. e-Filing by Message Box(2)Ⅱ-1. e-Filing by Message Box(2)

TAX Return

•Verify tax items

Verify Message

•Verify fling instructions

and move to filing page

Click

Click

Page 16: National Tax Service Republic of Korea - OECD. · PDF fileNational Tax Service Republic of Korea. CONTENTS I Major Services of Hometax II e-Filing Services Added e-Filing by Message

•Webpage for filing

•Log-in with

authentication no.

Verify Tax Amount

•Verify taxes due

•Link to filing page

End of Filing

•Verify tax return

•Finish filing by clicking

the “submit” button

Click

Ⅱ-2. e-Filing by Personal Authentication Number(2)Ⅱ-2. e-Filing by Personal Authentication Number(2)

LOG-IN

Page 17: National Tax Service Republic of Korea - OECD. · PDF fileNational Tax Service Republic of Korea. CONTENTS I Major Services of Hometax II e-Filing Services Added e-Filing by Message

•Webpage for filing

•Log-in with

authentication no.

Verify Tax Amount

•Verify taxes due

•Link to filing page

End of Filing

•Verify tax return

•Finish filing by clicking

the “submit” button

Click

Ⅱ-2. e-Filing by Personal Authentication Number(2)Ⅱ-2. e-Filing by Personal Authentication Number(2)

LOG-IN

Page 18: National Tax Service Republic of Korea - OECD. · PDF fileNational Tax Service Republic of Korea. CONTENTS I Major Services of Hometax II e-Filing Services Added e-Filing by Message

•Webpage for filing

•Log-in with

authentication no.

Verify Tax Amount

•Verify taxes due

•Link to filing page

End of Filing

•Verify tax return

•Finish filing by clicking

the “submit” button

Ⅱ-2. e-Filing by Personal Authentication Number(2)Ⅱ-2. e-Filing by Personal Authentication Number(2)

LOG-IN

Click