This booklet is intended to present a comprehensive explanation of the Korean individual income tax law and general information 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 change in legislation enacted were incorporated within this Guide and we have reproduced the relevant pages of the filing forms as a cross-reference to this Guide.
We will make it a rule to publish an annual indiviaul income tax and benefit guide for foreigners for the conveinence of foreigners to update and reflect changes in tax rates, allowance and legislation etc. If you have any comment or suggestion that you think would help us improve the Guide, we would like to hear from you.
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