임대인세금체납확인The National Tax Service announced on the 29th that the system to view unpaid national taxes for tenants will be expanded starting April 3.
Currently, tenants who want to rent can view unpaid and delinquent taxes through the tax office only with the consent of the landlord before signing a rental contract. However, last year’s law was revised to allow viewing without consent.
The original enforcement date of the revised law was April 1, but the viewing service will actually be implemented from April 3, Monday, as it overlaps with a holiday.
If you go to the tax office with the lease agreement, show it to them… Copying and filming are prohibited.
In order to check whether the lessor is behind on taxes, the lessee can visit the nearest tax office’s civil service office with the lease agreement and identification card.
Previously, inspection was only possible at the tax office with jurisdiction over the location of the building where the lease is to be signed, but from April 3, inspection is available at all tax offices across the country, regardless of the location of the building.
The tax office that has received the request for inspection will check the unpaid national tax details of the lessor, allow the lessee to view them, and notify the lessor of the fact that the lessee has viewed them.
Since individual tax payment information is sensitive personal information, tenants can only view it and cannot issue it as a document or copy or photograph it.
Available for viewing before and after the lease contract until the lease start date.
The period during which homeowners’ delinquent taxes can be viewed has also been lengthened.
Previously, it was only possible to view it before the lease agreement, but from April 3, you can view it not only before the lease agreement, but also up until the day the lease contract is signed and the lease period begins.
It is now possible to check unpaid taxes that accrue not only before the contract, but also before the balance is paid after the contract.
However, inspection of unpaid taxes without the consent of the landlord only applies to contracts where the rental deposit exceeds 10 million won.
As before, for lease contracts with a small deposit of 10 million won or less, delinquent taxes can only be confirmed with the consent of the lessor.
An official from the National Tax Service said, “Because unpaid national tax information is personal identification information and sensitive personal information, we will make careful efforts to prevent it from being misused or distributed for other purposes, and at the same time, to prevent rent damage to tenants.”
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