How to check arrears in national and local taxes and check the statute of limitations
If you have overdue taxes without your knowledge, you can check national tax arrears through Hometax and Sontax (mobile) operated by the government, and you can inquire about local taxes through Wetax.
Usually, when borrowing money from a financial institution, a certificate of full payment of national and local taxes is requested. This is because those who are overdue in taxes will be restricted from borrowing. In this case, it is necessary to check if there is any tax delinquent in advance and proceed.
National taxes include income tax, inheritance tax, corporate tax, and education tax, while local taxes include local income tax, property tax, residence tax, license tax, and acquisition tax. In particular, in the case of local tax, there are cases where payment is delayed beyond the payment deadline, and penalty tax is imposed from the date of payment of arrears. Taxes in arrears have a statute of limitations and are different depending on national and local taxes and the amount.
However, as the statute of limitations continues to extend due to seizures or reminders, it is imperative to pay tax.
In the article below, we will find out in detail how to check arrears in national tax through Sontax, how to check arrears in local tax through Wetax, and the statute of limitations.
☞ Table of Contents [Expand]
National Tax-Local Tax-Arrears Posting-Thumbnail 국세 체납조회
National tax-local tax-delinquency inquiry-explanation
1. Sontax national tax arrears inquiry method 좋은뉴스
If you have arrears of national and local taxes and seized property, you can check both at Hometax and Sontax. However, for verification, a joint certificate login is required. ID or bio-authentication cannot be verified.
☞ Check your national tax arrears (+Sontax)
※ Sontax provided in the App Store is the same, and if it is not installed, it will be connected to Google Play.
▼ Path: Sontax > Login > My Hometax > Tax return payment refund notice Seized property
After accessing Sontax-Login-In My Hometax-Check the arrears
Sontax-My Hometax
There are login methods such as joint certificate, financial certificate, ID, and fingerprint login.
▼ Tax payment, refund, notification, arrears, seized property > arrears
Delinquency details can be checked through-
Tax payment, refund, notice, arrears, seized property details
If there is arrears, the delinquent items are displayed and you can make optional payments. If you are in arrears, you should also check the foreclosure property section to determine which property is being seized.
2. Witax local tax arrears inquiry method
▼ Navigation: Wetax > Payment > Local tax
Local tax arrears inquiry (+ Wetax) ☞
Witax Connection-Login-Payment-Select Local Tax
Local tax – pay
You can also choose a login method such as a joint certificate, financial certificate, or digital one pass for the Witax login method. Digital OnePass login is becoming more common in government agency sites, and once registered, you can log in anywhere without a certificate, so we recommend using it when you have time. Please refer to the article below for digital OnePass login method.
Note) ☞ How to inquire about traffic fines after logging in to Digital OnePass
▼ Select a search period > Search
During the desired period – if you search for local tax – delinquency details – if there is – you can check the fact of delinquency
Local Tax-Payment Details-Result
If there is a delinquency, the search results will show whether the delinquency is due. In addition, you can also check the payment certificate.
3. Extinction prescription of national tax and local tax
1) Five years must pass from the date of delinquency.
– National tax is extended to 10 years if it is more than 500 million won.
– Local tax is extended to 10 years if it is 50 million won or more.
2) Dan! There must be no reason for suspension within the statute of limitations.
In case of arrears in national or local taxes, if you fail to pay by the due date even after receiving a reminder notice, your property will be seized through the delinquency disposition procedure. Therefore, it is considered that the extinction prescription cannot be completed.
Foreclosure involves the seizure of vehicles and real estate, and if the payment is not made in full by the expiration of the statute of limitations, the sale and distribution of the seized property will proceed.
If you find that you are not paying national or local taxes, it would be a wise way to pay them quickly. If you have any further questions, please contact us in the comments.