South Korea

Tax Calendar for Q1 2022 VAT Return Filing Deadline and Procedures

20 April 2022

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Key highlights of the notice:

Business must file and pay the VAT for the period Q1/2022 by April 25 (Mon). 
Procedure on how to pay the VAT.
Early payment of refunds to small and medium-sized enterprises (SMEs) and companies affected by COVID-19 (early payment of refunds). Eligible businesses should apply by April 20.
Application procedures for a tax payment deferral for qualified businesses.

Source: GVC