national tax service republic of korea - oecd. · pdf filenational tax service republic of...
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](https://reader031.vdocuments.mx/reader031/viewer/2022021421/5a90241f7f8b9a4a268e11aa/html5/thumbnails/1.jpg)
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](https://reader031.vdocuments.mx/reader031/viewer/2022021421/5a90241f7f8b9a4a268e11aa/html5/thumbnails/2.jpg)
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](https://reader031.vdocuments.mx/reader031/viewer/2022021421/5a90241f7f8b9a4a268e11aa/html5/thumbnails/3.jpg)
• 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](https://reader031.vdocuments.mx/reader031/viewer/2022021421/5a90241f7f8b9a4a268e11aa/html5/thumbnails/4.jpg)
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](https://reader031.vdocuments.mx/reader031/viewer/2022021421/5a90241f7f8b9a4a268e11aa/html5/thumbnails/5.jpg)
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](https://reader031.vdocuments.mx/reader031/viewer/2022021421/5a90241f7f8b9a4a268e11aa/html5/thumbnails/6.jpg)
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](https://reader031.vdocuments.mx/reader031/viewer/2022021421/5a90241f7f8b9a4a268e11aa/html5/thumbnails/7.jpg)
•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](https://reader031.vdocuments.mx/reader031/viewer/2022021421/5a90241f7f8b9a4a268e11aa/html5/thumbnails/8.jpg)
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](https://reader031.vdocuments.mx/reader031/viewer/2022021421/5a90241f7f8b9a4a268e11aa/html5/thumbnails/9.jpg)
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](https://reader031.vdocuments.mx/reader031/viewer/2022021421/5a90241f7f8b9a4a268e11aa/html5/thumbnails/10.jpg)
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](https://reader031.vdocuments.mx/reader031/viewer/2022021421/5a90241f7f8b9a4a268e11aa/html5/thumbnails/11.jpg)
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](https://reader031.vdocuments.mx/reader031/viewer/2022021421/5a90241f7f8b9a4a268e11aa/html5/thumbnails/12.jpg)
![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](https://reader031.vdocuments.mx/reader031/viewer/2022021421/5a90241f7f8b9a4a268e11aa/html5/thumbnails/13.jpg)
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](https://reader031.vdocuments.mx/reader031/viewer/2022021421/5a90241f7f8b9a4a268e11aa/html5/thumbnails/14.jpg)
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](https://reader031.vdocuments.mx/reader031/viewer/2022021421/5a90241f7f8b9a4a268e11aa/html5/thumbnails/15.jpg)
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](https://reader031.vdocuments.mx/reader031/viewer/2022021421/5a90241f7f8b9a4a268e11aa/html5/thumbnails/16.jpg)
•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](https://reader031.vdocuments.mx/reader031/viewer/2022021421/5a90241f7f8b9a4a268e11aa/html5/thumbnails/17.jpg)
•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](https://reader031.vdocuments.mx/reader031/viewer/2022021421/5a90241f7f8b9a4a268e11aa/html5/thumbnails/18.jpg)
•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