Hampyeong-gun Operates Assistance Desk for Taxpayer Convenience on Comprehensive Income Tax and Individual Local Income Tax

[Hampyeong=Asia Economy Honam Reporting Headquarters Reporter Kim Chunsu] Jeollanam-do Hampyeong-gun announced on the 7th that it will operate a filing and payment period throughout May to facilitate the payment of comprehensive income tax and individual local income tax.

Individual local income tax is a local tax filed and paid by individuals on income earned from economic activities last year (interest, dividends, business, labor, pension, other income).

The tax amount is calculated by applying the local income tax rate (0.6~4.2%) to the comprehensive income tax base amount, which is a national tax, and then deducting tax credits and exemptions.

The filing and payment targets are those with comprehensive income for the year 2020, who can easily file electronically via PC or mobile through Hometax, Wetax, etc., without a separate visit.

In particular, since last year, individual local income tax filing has been transferred to local government filing, and although a filing window was operated to provide convenience to taxpayers, this year, to prevent the spread of COVID-19 infection, support for taxpayers will be provided through a ‘help desk’.

The help desk visit filing targets are limited to those eligible for full filing (small-scale business operators meeting certain conditions) who have difficulty with electronic tax filing, specifically elderly taxpayers aged 65 or older and disabled taxpayers.

The help desk will operate from the 10th to the 31st on the first floor of the former health center at Hampyeong County Office (200 Jungang-gil, Hampyeong-eup), where both comprehensive income tax (national tax) and individual local income tax (local tax) can be filed.

However, from the 10th to the 24th, only income tax filing for small-scale business operators subject to simple expense rates (types E, F, G) or single-income religious persons (types Q, R) will be processed.

Taxpayers who do not fall under this category can visit from the 25th to the 31st to receive filing assistance from dispatched staff of the Naju Tax Office.

For those eligible for full filing, a full filing report including the filing details and payment amount will be sent individually, and if there are no objections, payment with the enclosed bill will be considered as automatic filing.

Meanwhile, taxpayers who have received an automatic extension of the national comprehensive income tax payment deadline due to COVID-19 related damages, small-scale self-employed persons, and good landlords will also have their individual local income tax payment deadline automatically extended by three months until the end of August.