Korea, Republic of
The number of companies subject to NTS audit this year will be kept at the last year’s level of 14,000, compared with 16,000 prior to the COVID-19 crisis. Periodic tax audits will be conducted in an approach to increase the predictability for taxpayers, while being waived or postponed for SMEs which receive fiscal support under the Korean New
Actived: 1 days ago
Corporate income tax (CIT) due dates
Corporate tax is paid before 20 May of each year. Instalments are due on 20 March, 20 June, and 20 November, equal each to 30% of the CIT of the previous year. Angola (Last reviewed 24 June 2021) Last business day of April (companies under the simplified regime) and May (companies under general regime).
Withholding tax (WHT) rates
Resident: 10* / 10 / 10; Non-resident: 20* / 20** / 10 (The above are to be enhanced by surcharge and health and education cess) * Tax withholding applies on dividends declared and paid by Indian companies to its shareholders on or after 1 April 2020; Prior to 1 April 2020, the company declaring dividend was required to pay Dividend