Tax Payment Certificate and Payment History Certificate Guide

At a glance

• Tax Payment Certificate: certifies that, as of the issue date, you have no tax arrears other than amounts such as those with an extended deadline under a demand notice or with a deferred seizure or sale.
• It is valid for 30 days from the issue date. If a national tax has been billed as of the issue date, validity can be set to that tax's designated payment deadline.
• Payment History Certificate: shows the tax item, payment date and amount of national taxes the taxpayer paid directly (Gov24 service guide).
• Both have no fee (free), and processing is immediate (within 3 hours during working hours). Only the Tax Payment Certificate for emigration takes 10 days (Gov24).

Who needs to do this

• Foreigners who have done alien registration or domestic residence reporting must submit a Tax Payment Certificate when applying to the Minister of Justice for: domestic residence reporting, permission for activities outside status, permission or report for change or addition of workplace, grant of status of stay, change of status of stay, extension of the period of stay, alien registration.
• It is also required when receiving payment from the state, local governments and similar bodies, and when Korean nationals file an emigration report.
• If the office checks arrears by enquiring with the National Tax Service or tax office, or through administrative information sharing with your consent, it can treat the certificate as submitted.
• The Ministry of Justice guide manual for foreigners' stay lists both the Tax Payment Certificate and a tax payment fact certificate among the documents for some statuses of stay.

Where to apply

• Individuals apply for the Tax Payment Certificate to the head of the tax office with jurisdiction over their address (for foreigners without an address, their place of residence) or place of business; applications through the national tax information network (Hometax) are also accepted. If the Commissioner of the National Tax Service designates a different issuing office, you apply there.
• Online: Hometax, Gov24. In person: tax office. According to Gov24, the general-use Tax Payment Certificate is also accepted at city, county and district offices and town, township and neighborhood branch offices.
• You can also apply by civil-service mail, on mobile or at an unmanned kiosk (Gov24 service guide).
• Enquiries: National Tax Service 126 (no area code).

What to bring

• Applying yourself: show your ID.
• Applying through a representative: letter of authorization, the representative's ID, and the principal's ID (for a corporation, one of: seal certificate, registered seal-use form, or representative's ID).
• The Tax Payment Certificate application states your address or residence and name, the purpose of use and the number of copies. Gov24 lists the application for national tax certificates and fact certificates as the form.
• An English certificate needs your passport, and the emigration version needs the emigration report confirmation; the official checks these through administrative information sharing (if you do not consent, you submit them yourself).

Cost

• There is no issuance fee for either the Tax Payment Certificate or the national tax Payment History Certificate (free; Gov24 service guide states "no fee").
• Processing: immediate (within 3 hours during working hours). The Tax Payment Certificate for emigration takes 10 days. The Act requires the head of the tax office to confirm the facts and issue it immediately on application.

Procedure

• Step 1: Choose the certificate you need: the Tax Payment Certificate to prove no arrears, the Payment History Certificate for taxes paid.
• Step 2: Log in to Hometax or Gov24 yourself, or go to a tax office with your ID. Representatives cannot apply online.
• Step 3: For the Tax Payment Certificate, state the purpose of use and the number of copies.
• Step 4: Submit the Tax Payment Certificate to the receiving office within its validity (30 days from the issue date).

Common sticking points

• After the 30-day validity passes, you must get a new one.
• If a national tax has been billed, validity can be shortened to its designated payment deadline, and the reason and validity are then written on the certificate.
• Unpaid national taxes whose designated payment deadline has not arrived as of the issue date are not arrears and are excluded from the certificate.
• The Tax Payment Certificate covers national taxes. The immigration manual separately requires a local tax payment certificate for some statuses.
• Representatives cannot apply online (internet or mobile) (Gov24 service guide).

This guide is general information and does not assess any individual case. Laws and fees can change, so check the original text via the official links and with the competent office.