Q&A for Certificate of Residence (COR)

Email: sel4ww@evershinecpa.com
or
Contact us by WeChat or Skype or Whatsapp in the day-work-time of China (GMT+8)
The Engaging Manager from Headquarter
Ms. Judy Wang, CPA(Taiwan) Speaks in both English and Chinese.
WeChat: Judy_Evershine
skype: Judy Wang

DTA-CTR-01
Question from client:
With which countries does the South Korea have DTA (Double Tax Agreement) to avoid double taxation?

Answer from Evershine RD:

DTA-CTR-02
Question from client:
Under what circumstances do I need to apply for a Certificate of South Korea tax residence?

Answer from Evershine RD:
Tax residency certificate is crucial for multinational companies when applying for tax benefits under international tax treaties that has double taxation agreements with South Korea.

DTA-CTR-03
Question from client:
What is the procedure for applying for a South Korea tax residency certificate? What form should I fill out? What are the required documents? Government website?

Answer from Evershine RD:

1. Fill up Appendix Form 38 – Application for issuance of residence certificate. Refer to the link below to download the form: https://www.law.go.kr/법령/국제조세조정에관한법률시행규칙
   
2. The E-Tax Certificate Service allows taxpayers to apply on Hometax anytime, anywhere.
   The website link is as below: https://www.hometax.go.kr. Go to [Application/ Submission] – Application for Certificate of Residence] menu.
   After application, if the processing status is ‘Processed’ in [Application/ Submission] – [Civil Application Processing Result Inquiry] – [Civil Complaint Processing Result Inquiry], the issuance number is checked and clocked and printed.
3. Taxpayer protection officer will receive the 『Application for Issuance of Residence Certificate (“Enforcement Regulations of the International Tax Adjustment Act, Annex 17 Form”) from a resident, etc.
4. After reviewing the type, income payer, calculation period, income amount, and amount of tax paid, a “Certificate of Residence (Enforcement Regulations of the International Tax Adjustment Act, Enforcement Regulations, Annex No. 18 Form)” is issued.
5. However, if it is difficult for the taxpayer protection officer to determine whether he or she is a resident, he or she may hand over the application and attached documents to the manager in charge of the business office and issue a notification of the result.
6. In the case of issuance of a 『Certificate of Residence』 pursuant to subparagraph 2 of Article 49, only the personal information of the income earner (address or place of business, name, trade name, resident registration number or business registration number) may be entered. In this case, the ‘income’ column shall be marked as blank.

Contact Us

Seoul Evershine BPO Service Limited Corp.
3F., KS Building,60 Yeoksam Ro 17 Gil Gangnam-gu, Seoul (06237), South Korea
E-mail: sel4ww@evershinecpa.com
or
Contact us by WeChat or Skype or Whatsapp in the day-work-time of China (GMT+8)
The Engaging Manager from Headquarter
Ms. Judy Wang, CPA(Taiwan) Speaks in both English and Chinese.
WeChat: Judy_Evershine
skype: Judy Wang

Additional Information
Evershine has 100% affiliates in the following cities:
Headquarter, Taipei, Xiamen, Beijing, Shanghai, Shanghai,
Shenzhen, New York, San Francisco, Houston, Phoenix Tokyo,
Seoul, Hanoi, Ho Chi Minh, Bangkok, Singapore, Kuala Lumpur,
Manila, Dubai, New Delhi, Mumbai, Dhaka, Jakarta, Frankfurt,
Paris, London, Amsterdam, Milan, Barcelona, Bucharest,
Melbourne, Sydney, Toronto, Mexico

Other cities with existent clients:
Miami, Atlanta, Oklahoma, Michigan, Seattle, Delaware;
Berlin, Stuttgart; Prague; Czech Republic; Bangalore; Surabaya;
Kaohsiung, Hong Kong, Shenzhen, Donguan, Guangzhou, Qingyuan, Yongkang, Hangzhou, Suzhou, Kunshan, Nanjing, Chongqing, Xuchang, Qingdao, Tianjin.

Evershine Potential Serviceable City (2 months preparatory period):
Evershine CPAs Firm is an IAPA member firm headquartered in London, with 300 member offices worldwide and approximately 10,000 employees.
Evershine CPAs Firm is a LEA member headquartered in Chicago, USA, it has 600 member offices worldwide and employs approximately 28,000 people.
Besides, Evershine is Taiwan local Partner of ADP Streamline ®.
(version: 2024/07)

Please send email to HQ4sel@evershinecpa.com

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