Stay with you throughout your career. Forbes TIDINGS Updat on: Ornel Trupje ~ minutes of reading For all taxpayers who have unpaid tax obligations, the Tax Directorate has good news. They can sign an installment payment agreement with the tax authority. The taxpayer, in order to benefit from this facility, must justify temporary financial incapacity. The installment payment agreement may be conclud for tax liabilities impos by the tax administration for a tax assessment carri out. This agreement cannot be conclud for the tax liability self-declar by the taxpayer, which has been calculat by him, including social and health insurance contributions.
Agreement for payment in installments
Read Taxation and the National Business South Korea Phone Number List Center intensify data communication The installment agreement cannot be extend beyond the end of the year following the year in which it was conclud. In cases of agreements for payment in installments, the taxpayer pays interest on arrears, but no penalty is calculat for late payment. The steps to be follow to sign an installment payment agreement are Step Written request address to the Regional Tax Directorate under whose jurisdiction it is register. (Explain the circumstances and reasons why it is requir to conclude an agreement to pay tax obligations in installments.
Directorate within days announces
Step The Regional Tax whether the Buy Leads request is accept or reject. Step If the request is accept, the of unpaid tax obligations is sign. This agreement is sign by the taxpayer and by the director of the regional tax directorate or the head of a similar unit, only if the taxpayer immiately pays % of the value of the obligation, for which the installment payment agreement is connect. Read: Taxes explain whether you should have a bank account as a business With the conclusion of this agreement, taxpayers through the E-filing module have the right to follow.