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2015.05.18
Park,Jung Eun. CTA
1. Installation liaison office.
Liaison office offers auxiliary activities suchas advertising, investigation, collecting information, quality assurance etc.The other activities except auxiliary activities are not performed.
Registration of branch office to the court isnot needed, capital is not needed also.
To remit funds between head office and liaisonoffice, filing for the liaison office to the Korean exchange bank should beperformed.
Business can be performed with issuedregistration number equivalent to business registration certificate from taxoffice in the jurisdiction. ( tax invoice cannot be issued.)
2. Duty to file incorporate tax and additionaltax of liaison office.
Liaison office need not to file incorporate taxand additional tax because it is not regarded as domestic place of business.Liaison office has duty to file and payment for the withholding tax and submittingsum chart of additional tax after receiving registration number from taxoffice.
Liaison office doesn't perform business exceptauxiliary activities mentioned above, so tax invoice cannot be issued. Ifliaison office performs business, it should request business registrationcertificate as domestic branch office after the return of the registrationnumber.
이전글 | Procedures for Prior Approval of Arm’s Length Price Computation Method | ||||
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다음글 | Job stability supporting money |