Korea tax guide
How to File Korean Tax by Proxy with a Power of Attorney
Tax Documents
Who this guide is for
- Foreigners who left Korea before finishing a tax matter
- Taxpayers unable to access Hometax
- People needing a Korean certificate or correction filing from abroad
- Family members or professionals acting for a foreign taxpayer
Quick Answer
A foreigner who cannot visit a Korean tax office may be able to authorize another person for specified filings, certificates, or tax-office services. The NTS lists a signed or sealed power of attorney, a copy of the principal's ID or seal evidence where required, and the representative's ID for common in-person requests. The exact form and authentication depend on the task, so authorize a narrow scope and confirm acceptance with the responsible office before sending originals.
Key points
- A representative's authority should identify the exact tax, period, filing, certificate, and permitted follow-up.
- Certificate pickup, return filing, payment, refund account changes, and appeals can require different forms.
- The tax office may require signed or sealed authority and identity copies.
- A representative does not replace the taxpayer's duty to review the final filing.
- Sensitive ID and bank information should be transferred and stored securely.
Step-by-step explanation
Define the task before naming the representative
Write the tax type, period, form, certificate, office, payment or refund action, and deadline. A representative who is authorized only to request an income certificate should not be assumed able to amend a return or change a refund account.
Confirm the office’s document list
Contact the responsible district tax office or NTS service point and ask which power-of-attorney form, signature or seal, ID copy, translation, notarization, or apostille is required for the specific task. Requirements for a routine certificate can differ from an appeal or audit matter.
Use the narrowest sufficient authority
State what the representative may submit, receive, sign, correct, pay, and discuss, together with an expiry date. Keep a copy of the signed authority and avoid sending unrelated passport, bank, or authentication data.
Review before submission
Ask for the completed return, schedules, certificate request, and payment instruction before the representative files. Confirm names, identification numbers, tax periods, bank account, and contact details. A proxy submits for the taxpayer; the taxpayer still needs to understand the result.
Collect proof of completion
Obtain the filing acceptance, payment receipt, issued certificate, correspondence, and any remaining action list. Revoke or let the authority expire after completion and retain the representation file with the underlying tax records.
Documents you may need
- Task-specific power of attorney
- Copy of the taxpayer's passport or residence card
- Seal certificate or signature evidence if requested
- Representative's ID
- Taxpayer identification and Korean contact details
- Draft return or certificate request
- Refund or payment account evidence
- Secure record of what was submitted and received
Common mistakes
- Using a vague authorization for every tax matter
- Sending original identity documents before confirming the office's requirements
- Assuming the representative can access every Hometax function
- Failing to review the final return and payment receipt
- Sharing passwords or authentication certificates when a formal representation route exists
When should you ask a tax professional?
Ask a qualified tax professional if you have income from several countries, business income, unclear tax residency, treaty questions, missing documents, late filing concerns, or a visa situation that depends on tax records. This site explains general patterns only and cannot review your personal facts.
FAQ
Can a friend visit the Korean tax office for me?
Possibly for a specified request if the office accepts the authorization and identity documents. Confirm the exact requirements before the visit.
Do I need to give my Hometax password to a representative?
Avoid sharing personal credentials. Use a formal power-of-attorney or professional representation route appropriate to the task.
Can a proxy receive my tax refund?
Authority to file or collect a certificate does not automatically change the refund account. Refund-account changes can require separate evidence and controls.
Does the power of attorney need notarization or apostille?
Requirements can differ by task, office, signature method, and whether the document was signed abroad. Ask the responsible office before arranging authentication.
Official Sources to Verify
Tax rules and filing procedures in Korea may change depending on your visa status, income type, tax residency, and the tax year. Before making a tax decision, always verify your situation with official sources or a qualified professional.