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Proposed tax law changes announced by the Korean government in July 2020 were approved by the National Assembly in December 2020 with several amendments and additions. We summarized below some of the major tax law changes for 2021 to keep you updated.
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■ Year-End Settlement and Declaration of Payroll Withholding Taxes for 2020 (due filing by March 10, 2021)
The employer as a tax withholding agent must perform the year-end settlement of exact payroll withholding taxes for......
The Art of Smart 2019
Korean Tax Newsletter