April is the time for corporations to complete their corporate local income tax payments.
Those corporations that settled their accounts last December must report and pay their corporate local income taxes (separate from corporate tax) to the municipal government body where their business is located.
 
and payment periods (~May 2)
  ◇ Relevant corporations: Corporations that settled their accounts in December (for their corporate income in 2016)
  ◇ Place of tax payment: Location where the corporate headquarters or main office is situated as specified in the corporate register (please note that corporations with two or more establishments must report to each of the locations where their businesses are situated)
  ◇ Reporting·payment method: Report and pay online using electronic files on the WETAX portal or visit the local municipal government
 
Information on required documents
  ◇ Proportionally divided report: not required (submit the report on corporate tax base and tax amount)
  ◇ Proportionally divided statement: required for corporations with establishments in two or more municipalities)
  ◇ Proportionally divided report revised to correct errors: additional tax levied (e.g. Corporation reported to only one municipality despite being required to report proportionally to multiple municipalities)
  ◇ Attachments for non-profit organizations with interest revenue only: not required to submit attachments (financial statements, statement of tax adjustment)


Contact information for inquiries regarding local income tax payments to Counties and Districts
  ◇ Jung-gu: 760-7240   ◇ Dong-gu: 770-6290   ◇ Nam-gu: 880-7460   ◇ Yeonsu-gu: 749-7500   ◇ Namdong-gu: 453-2380
  ◇ Bupyeong-gu: 509-6280   ◇ Gyeyang-gu: 450-5181   ◇ Seo-gu: 560-4920   ◇ Ganghwa-gun: 930-3925   ◇ Ongjin-gun: 899-2418