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The Art of Smart

Oct. 28, 2019

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Title	Topics	Date
Proposed 2026 Korean Tax Law Revisions Tax Law Changes 8/6/2026	Tax Law Changes	8/6/2026
Regular tax audit timing election regime Tax Compliance and Update 7/31/2026	Tax Compliance and Update	7/31/2026
Revised calculation method for late payment interest charges Tax Compliance and Update 7/30/2026	Tax Compliance and Update	7/30/2026
AI-powered Hometax chatbot Tax Compliance and Update 7/29/2026	Tax Compliance and Update	7/29/2026
National tax and non-tax revenue delinquency management division Tax Compliance and Update 7/28/2026	Tax Compliance and Update	7/28/2026
Tax advisory services for returning overseas Koreans Tax Compliance and Update 7/27/2026	Tax Compliance and Update	7/27/2026
Increase in maximum contribution ceiling of National Pension, effective July 1, 2026 Statutory Social Insurance and HR Tip 7/24/2026	Statutory Social Insurance and HR Tip	7/24/2026
Amended simplified payroll withholding tax table for earned income (applies to payroll tax withholding from March 1, 2026) Statutory Social Insurance and HR Tip 7/23/2026	Statutory Social Insurance and HR Tip	7/23/2026
Expanded tax exemption limit of childcare allowance under the amended tax law (effective January 1, 2026) Statutory Social Insurance and HR Tip 7/22/2026	Statutory Social Insurance and HR Tip	7/22/2026
Wage statement requirements Statutory Social Insurance and HR Tip 7/21/2026	Statutory Social Insurance and HR Tip	7/21/2026