How to check national tax arrears and statute of limitations (+local tax)
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Find out how to check national and local tax arrears and check the statute of limitations
If you do not know yourself, but you have overdue taxes, you can check your national tax arrears through the government-run Home Tax and the mobile application Son Tax, and local taxes can be viewed through Witax.
Usually, when borrowing money from the financial sector, there is a case of requesting a certificate of payment of national and local taxes, because the loan is restricted for those who are in arrears. In this case, it is necessary to first check whether there are overdue or overdue taxes before proceeding.
National taxes are income tax, inheritance tax, corporate tax, and education tax, and local taxes are divided into local income tax, property tax, resident tax, license tax, and acquisition tax. In particular, in the case of local taxes, there are cases where payment is overdue, and penalty tax is imposed from the date of delinquency. Taxes in arrears have a statute of limitations, and there are differences depending on the amount of national and local taxes.
If there is a point to be aware of here, the statute of limitations continues to be extended by foreclosure or reminder, so it is inevitable to pay taxes. Therefore, it is wiser to pay after inquiry if there is a fact of delinquency rather than the penalty tax continuing to accrue after the date has passed. Will be. So, in today’s post, we will learn how to check national tax arrears and local tax arrears through hand tax and Witax, as well as the statute of limitations.
How to check Witax local tax arrears
▶Path: WiTax > Payment > Local Taxes
▼ Local tax delinquency inquiry (+ We Tax)→ ▼
Witex-Pay local tax
You can choose a login method such as joint certificate, financial certificate, and Digital One Pass for Witax login. For government agency sites, digital one pass login has become commonplace, so once you register, you can log in anywhere, so you can use it conveniently.
▶Select search period > Search
Witex-local tax-payment details result
If there is a delinquency, the search result will show the delinquency. In addition, you can also check the payment certificate.
How to check tax arrears in Sontax
The first joint certificate is required to confirm the amount of national and local taxes in arrears and seized property. If you have a joint certificate, you can inquire about the amount of arrears other than yourself. After accessing Son Tax National Tax Arrear (shortcut), log in with a joint certificate.
※ The Sontax provided by the App Store is the same, and if it is not installed, it will be connected to Google Play or the App Store.
▶Path: Son Tax > Login > My Home Tax > Tax report payment Refund Notice Arrested property in arrears
sontex
There are joint certificates, financial certificates, IDs, and fingerprint logins for login methods, but a joint certificate login is required to inquire about arrears.
▶Tax payment, refund, notification, arrears, seized property > arrears
Tax payment, refund, notice, delinquency, seized property details
If there is arrears, the items that are in arrears are displayed and you can also make optional payments. If there is a fact of delinquency, you should also check the seizure property items to see what property is being foreclosed on.
National Tax Local Tax Extinction
first. Five years must have passed from the date of delinquency.
– The national tax is extended to 10 years if the amount exceeds KRW 500 million.
– Local tax is extended to 10 years if the amount exceeds KRW 50 million.
second. There must be no grounds for discontinuance within the statute of limitations.
If any of the taxes are overdue and you do not pay them by the due date even after you receive a notice, your property will be seized as a delinquent disposition procedure. Therefore, it can be seen that the statute of limitations cannot be completed.
Foreclosure will seize vehicles, real estate, etc., and if payment is not made in full by the expiration of the statute of limitations, the seized property will proceed with the sale and distribution process.
If you find yourself in arrears of national or local taxes, it would be a wise way to pay them honestly and quickly. If you have any further questions, please ask in the comments and we will respond quickly.