국세 환급금When corporate tax is paid and agricultural special tax is refunded
1. You can apply for national tax refund appropriation (consent) online by going to Hometax > Application submission > General tax document application.
When requesting (consent) for national tax refund appropriation, please contact the Corporate Tax Department at ☎126-2-6 or the tax office for information on how to enter the decision classification and details based on the form.
2. Since the application for supplementation of national tax refund is submitted separately, the difference will not be reflected in the receipt or payment form after filing the corporate tax return. Report and payment > Tax payment > National tax payment > Inquiry on tax amount to be paid. You can change the tax amount to be paid by deducting the payment or fill out a new payment form and pay through voluntary payment.
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[Corporate tax field]
hello? Thank you for your interest and cooperation in national tax administration, and we hope the answers will be helpful.
When an additional tax amount is incurred for corporate tax and a refund occurs for the rural special tax, in principle, they are paid and refunded respectively. If you apply for the special tax for rural development to be refunded to the corporate tax amount, the corporate tax amount will be reduced by the amount you requested for the special rural tax tax, and you will only pay the remaining corporate tax amount.
For information on how to submit a claim (consent) for national tax refund on Hometax, please refer to the answers in the related field.
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[Related cases]
* Seomyeon Internet Visit Counseling Team 2-2434, 2004.11.24
[Subject] How to refund the special rural tax amount when collecting corporate tax deductions or exemptions
[Summary] When the deduction and reduction tax amount is collected and the related special tax for rural areas is refunded pursuant to the Restriction of Special Taxation Act, the refund method is based on the example of refund of main tax.
[Reply] As in the case of your inquiry, if the deduction/reduction/exemption amount is collected pursuant to the provisions of Article 146 of the Restriction of Special Taxation Act and the related special tax for rural areas is refunded, the refund method is based on the example of refund of the main tax, and in this case, the original deduction/reduction/exemption Since the tax amount paid by adding the interest equivalent to the amount of tax received corresponds to the main tax for the fiscal year in which the main tax is paid, the refund of the special tax for rural areas must also be determined or corrected based on the fiscal year in which the main tax is paid.
