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Interim Corp. Tax Return by the End of August

Every company(法人事業者) needs to file the interim corp. tax by the end of August other than following company as of June 20, 2022;

  1. Newly established company(less than 6months old)

  2. Corp. Income Tax was less than 300,000won for the 2021FY corp. tax return

  3. Make a loss in 2021FY, so no tax for the 2021 Corp. Tax Return

  4. No sales revenue in the 1st half of 2022FY

  5. Liquidated company

There was some company filed it even if they didn't make any profit 2019FY, since there was no clear statement from the NTS.

Any questions, please send me an email to


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