Transcription of (For the year of ) Final Return of Tax Base and ...
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(For the year of ) Final Return of Tax Base and ...
Enforcement Rule of the income Tax Act [Form no. 40 (1)] <Revised Mar. 30, 2019> [Date of enforcement: Jan. 1, 2019.] - Real estate lease income statement pt. (Page 1 of 35)(For the year ) Final Return of Tax Base and Computation of Global income Tax, Special Tax for Rural Development and Local income Tax to be Paid A business taxpayer who is subject to simplified expense rate, has either business income from real estate lease business or business income from other businesses generated from a single business place, and does not keep books and instead files an estimated Return based on simplified expense rate shall use the form for taxpayers subject to single income and simplified expense rate (form no. 40 (4)). Where a business subject to simplified bookkeeping (excluding businesses commenced in the same taxable year and businesses with revenue of less than 48 million won in the immediately preceding taxable period) does not file a Return based on bookkeeping records, 20% of the calculated tax should be paid as penalty tax for non-bookkeeping.
(Page 3 of 33 Pages) Ref. No.-(For the year of )Final Return of Tax Base and Computation of Global Income Tax, Special Tax for Rural Development and Local
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