Mazars Payroll Flash News - February 2024
There are three major tax returns related to personal income tax. The extended electronic tax filing deadlines for these are set out below:
Tax returns | Regular deadlines | Extended deadlines for e-filing |
The monthly withholding tax form (Form PND.1) | By the seventh day of the following month | By the fifteenth of the following month |
The summary of annual withholding tax (Form PND.1 Kor) | By the end of the February after the tax year | By 8 March of the year after the tax year |
Year-end personal income tax returns (Forms PND.90, 91 and 95) | By the end of the March after the tax year | By 8 April of the year after the tax year |
For more information, click the link below:
Notification of the Ministry of Finance Re: Extension of the electronic tax filing (“e-filing”) deadline (No. 7)