Considering the ever-growing population of foreigners furnishing service or carrying on business in Korea, and the fact many of them may not be familiar with Korean Tax Laws, we strongly feel that it is important for our administration to provide them with proper guidance and assitance.
This booklet is intended to present a comprehensive explanation of the Korean individual income tax law and general informantion for return-filing including electronic filing via HTS(www.hometax.go.kr). It was especially designed to help foreigners with the preparation of their 2004 income tax returns which are due on May 31 2005. the changes in legistraion enacted were incorpoarted within this Guide and we have reproduced the relevant pages of the filing forms as a cross-reference to this Guide.
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