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[NTS] Filing Notice: Status Report for Foreign Liaison Offices (FY 2025)
The National Tax Service (NTS) has announced the filing requirements for the “Status Report for Foreign Liaison Offices” for the 2025 fiscal year.
Foreign corporations that maintain a liaison office in Korea—defined as an office that does not engage in revenue-generating business activities within Korea and performs only non-commercial functions such as business liaison or market research (“foreign liaison office”)—are required to submit the Status Report for Liaison Offices once per year to the tax office having jurisdiction over the liaison office’s location, in accordance with the Corporate Tax Act (Article 94-2) and its Enforcement Decree (Article 133-2).
Eligible corporations are requested to submit the status information covering the period from 1 January to 31 December 2025 by 10 February 2026 (Tuesday), either via Hometax or in paper form to the relevant local tax office.
Detailed guidance on how to complete and submit the status report is available in Korean via the reference materials provided at the link below.
[NTS] Filing Notice: Status Report for Foreign Liaison Offices (FY 2025)
The National Tax Service (NTS) has announced the filing requirements for the “Status Report for Foreign Liaison Offices” for the 2025 fiscal year.
Foreign corporations that maintain a liaison office in Korea—defined as an office that does not engage in revenue-generating business activities within Korea and performs only non-commercial functions such as business liaison or market research (“foreign liaison office”)—are required to submit the Status Report for Liaison Offices once per year to the tax office having jurisdiction over the liaison office’s location, in accordance with the Corporate Tax Act (Article 94-2) and its Enforcement Decree (Article 133-2).
Eligible corporations are requested to submit the status information covering the period from 1 January to 31 December 2025 by 10 February 2026 (Tuesday), either via Hometax or in paper form to the relevant local tax office.
Detailed guidance on how to complete and submit the status report is available in Korean via the reference materials provided at the link below.
(공문)외국법인 연락사무소 현황명세서 자료제출 관련 협조 요청
★2025년 귀속 외국법인 연락사무소 현황명세서 제출 안내(유관기관 협조)