Payment of Securities Transaction Tax and Obtaining a Certificate of Consent to Transfer Non-Donated Properties Are Required Prior to Registration of Transaction of Certified Issued Shares of an Unlisted Company Between Relatives Within the Second Degree of Kinship

Foreign taxpayers shall file tax return for house and land transaction income.

The First Round of Tax Refund Direct Deposits for the 2025 Alien Individual Income Tax Will Be Allocated to the Taxpayer's Designated Account on August 3, 2026.

Fines Incurred by Profit-Seeking Enterprises that Violate Regulations cannot be Considered as Expense or Loss.

Domestic Business Entities, Organizations, and Institutions Purchasing Cross-Border Electronic Services from Foreign Suppliers Shall Declare and Pay Business Tax in Accordance with the Business Tax Act.