Tax Filing Guide by Business Type
Category | Documentation Method | Main Content |
|---|---|---|
General/Corporate/Tax-exempt Businesses | Reverse Tax Invoice Issuance | Download Popbill data and file with Hometax |
Simplified Taxpayers | Cash Receipt Issuance | Direct filing with Hometax |
Non-business (Individual) | Withholding tax | CLASS101 proxy filing (no separate filing required) |
General · Corporate · Tax-exempt business
A business that proves income through reverse issuance of tax invoices.
1. Download tax invoices from Popbill
Tax invoice details can also be checked on Hometax. However, since the Popbill system transmits to Hometax at 3 PM on the next business day, please check that the latest approved items are not missing.
Log in to Popbill.
Search for tax invoices issued during the applicable reporting period.
Download and organize the necessary tax invoices.
2. Preparing VAT Return
Organize VAT return materials based on downloaded tax invoices.
Accurately verify sales and supply amounts by category.
3. Filing VAT Return in Hometax
Log in to the National Tax Service Hometax.
Navigate to the [VAT Return] menu.
Enter the prepared tax invoice data and submit.
If necessary, additionally enter other return items such as input tax deductions.
Complete the return after verifying all information.
Simple taxpayer
This is a business that proves income through cash receipt issuance.
Hometax filing method
Log in to National Tax Service Hometax.
Navigate to the [VAT Simplified Taxpayer Return Preparation] menu in the top menu.
Enter the sales amount and VAT amount for the relevant quarter accurately.
Prepare the filing based on the amount of cash receipts issued.
Review the filing and submit to complete.
Non-business operator (individual)
Individual creators who have not registered as business operators are not obligated to file VAT returns.
CLASS101 withholds taxes when paying settlements and files and pays those taxes (withholding tax) to the National Tax Service on your behalf. Therefore, creators do not need to proceed with separate tax filing.
Guide for Overseas Creators
Settlement amounts for overseas creators are paid in full pre-tax amounts without withholding tax. Accordingly, the obligation to report and pay related taxes lies with the individual, and direct reporting must be conducted according to the local tax laws of the country of residence.