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Korean Tax Newsletter

The Ministry of Economy and Finance (“MOEF��) announced the amendments to the Enforcement Decree to implement the tax provisions delegated by the 2024 Korean Tax Law Amendment passed by the National Assembly in December 2024. The public consultation period for the proposed amendments to the Enforcement Decree ended on February 5, 2025. The amendments to the Enforcement Decree will be officially promulgated and implemented shortly after completion of final legislative procedures, including the Cabinet meeting.

 

In this newsletter, we summarize the major contents of the proposed amendments to the Enforcement Decree.

I.              Corporate Income Tax Law

II.             Individual Income Tax Law

III.           Tax Incentive Limitation Law

IV.           Value Added Tax Law

V.            National Tax Framework Law

 

기획재정부�� 2024�� 12�� 국회�� 통과�� 개정세법에서 위임�� 사항 등을 규정하기 위해 후속 시행�� 개정(��)�� 마련하였습니��. 시행�� 개정안에 대�� 입법예고기간은 2�� 5일에 종료되었��, 국무회의 등의 절차�� 거쳐 2025�� �� 공포·시행�� 예정입니��.

 

주요 내용은 아래와 같습니다.

I.              법인세법

II.             소득세법

III.           조세특례제한��

IV.           부가가치세��

V.            국세기본��