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Corporate Tax Act.

Country/Territory
Korea, Republic of
Document type
Legislation
Date
2013
Source
FAO, FAOLEX
Subject
General
Keyword
Business/industry/corporations Data collection/reporting Tax/levy
Geographical area
Asia, Asia and the Pacific, East Asian Seas, Eastern Asia, North Pacific, North-West Pacific
Abstract

This Act provides for the matters relevant to corporate tax. The Act consist of 4 Chapters: General Provisions; Corporate Tax on Income of Domestic Corporation for Each Business Year; Corporate Tax on Liquidation Income of Domestic Corporations; Corporate Tax on Income of Foreign Corporations for Each Business Year.

Full text
English
Website
elaw.klri.re.kr