Taxpayers for comprehensive income tax and local income tax must report and pay by June 2. They can report using the National Tax Service HomeTax (PC), Smart Tax (mobile), or through the Automated Response System (ARS) phone.
The National Tax Service noted on the 27th that May is the month for reporting and paying comprehensive income tax and local income tax, and that it will send mobile notification messages to allow for reporting and payment by June 2.
The National Tax Service will send a 'full completion notification' to 6.33 million people, calculating amounts from income to tax in advance. Those eligible for a refund of the comprehensive income tax for the year 2024, about 4.43 million people, will also receive a refund notification.
Taxpayers who receive the full completion notification can easily complete their report with just one call to the ARS phone (☎1544-9944) or with a click on HomeTax or Smart Tax, without needing to visit the tax office.
To facilitate reporting, the National Tax Service will operate a dedicated 'Income Tax Reporting' screen on HomeTax and Smart Tax throughout May.
After logging into HomeTax or Smart Tax, the type of report notified will be automatically queried, allowing users to access a customized reporting screen. Taxpayers who received the full completion notification can confirm the amount to be paid (refunded) and simply finish their report by pressing the report button.
By clicking 'Mobile Reporting' on the mobile full completion notification, users will be redirected directly to the Smart Tax reporting screen. Clicking 'ARS Reporting' allows users to easily report on the visible ARS screen.
Dependent family members that do not meet the personal deduction criteria will be excluded from full completion. The National Tax Service provides a guidance message for reporters to double-check when inputting individuals who do not meet the deduction criteria as eligible for deduction.
Reporters who receive guidance can re-confirm the deduction criteria for personal deduction candidates to prevent unintended wrongful deductions and additional tax burdens.
Taxpayers located in special disaster areas such as the Gyeongsangbuk-do wildfire, victims of the Jeju Air accident, and their bereaved families, totaling 140,000, will have their deadlines for comprehensive income tax payment extended to September 1. This is possible without a separate application or tax collateral.
The National Tax Service has a policy to actively review cases where taxpayers face economic difficulties and cannot report or pay by the deadline and request an extension.
Meanwhile, taxpayers who report and pay comprehensive income tax must also report and pay local income tax to local governments within the same period. When taxpayers finish reporting comprehensive income tax on HomeTax or Smart Tax, the report contents automatically link to the Virtual Tax System, allowing them to report local income tax all at once.
Taxpayers who have no amendments to make on the full completion report are recognized as having reported once they pay the applicable tax amount using the virtual account for local income tax listed in the notification without accessing the Virtual Tax System.
The National Tax Service confirmed, "To stabilize the livelihood economy, the deadline for taxpayers facing economic difficulties is extended for local income tax to match the comprehensive income tax deadline."
For inquiries regarding reporting and paying local income tax, one can contact the dedicated call center for local income tax (☎1661-6669).