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Amended Presidential Decrees of tax laws (February 29, 2024)
The amended Presidential Decrees (“PD”) of tax laws were proclaimed on February 29, 2024. There were a few changes compared to the original bill, and the major changes are as follows.
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2023 annual corporate income tax return and local income tax return filing deadlines (due by April 1, 2024 and April 30, 2024, respectively)
Under the Corporate Income Tax Law (CITL), a company having a fiscal year ended December 31, 2023
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The government’s tax reform bill (“government’s bill”) was sanctioned by the National Assembly on December 21, 2023 with several amendments and additions.
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The Art of Smart
Korean Tax Newsletter