Tax administration support for taxpayers hit by heavy rain in 4 townships in special disaster areas — filing and payment deadlines extended by up to 2 years
Source material is a Korean government announcement (in Korean).
Taxpayers affected by heavy rain in the 4 townships in special disaster areas — Namseon-myeon, Iljik-myeon and Imha-myeon in Andong, North Gyeongsang Province, and Danchon-myeon in Uiseong County — can have filing and payment deadlines extended by up to 2 years, and the interim prepayment of corporate tax is extended until the end of October without an application.
Key facts
| Areas covered | Namseon-myeon, Iljik-myeon and Imha-myeon in Andong, North Gyeongsang Province, and Danchon-myeon in Uiseong County — 4 townships (designated special disaster areas on August 7, 2026) |
|---|---|
| Deadline extension | Filing and payment deadlines for corporate tax, value-added tax, global income tax and others extended by up to 2 years (national taxes already assessed can also be applied for) |
| Ex officio extension | The interim prepayment of corporate tax is extended by 2 months until the end of October without a separate application |
| Deferral of seizure and sale | Taxpayers with tax arrears who apply receive a deferral of up to 2 years, with tax payment security exempted to the fullest extent |
| Disaster loss tax credit | Businesses that lost 20% or more of business assets and similar property receive a tax credit in proportion to the loss ratio (application submitted within 3 months of the date the disaster occurred) |
| How to apply | Dedicated tax support counter at the Andong Tax Office, mail, or Hometax (www.hometax.go.kr) |
Last checked:
The National Tax Service announced on August 10, 2026 that it will provide tax administration support — including extensions of filing and payment deadlines, deferral of seizure and sale, and postponement of tax audits — to taxpayers in 4 townships designated as special disaster areas on the 7th after last month's torrential rain: Namseon-myeon, Iljik-myeon and Imha-myeon in Andong, North Gyeongsang Province, and Danchon-myeon in Uiseong County. Filing and payment deadlines for corporate tax, value-added tax, global income tax and others are extended by up to 2 years upon application, and the interim prepayment of corporate tax is extended ex officio by 2 months until the end of October without a separate application. A dedicated counter for tax administration support for taxpayers affected by heavy rain will be set up at the Andong Tax Office, and applications can also be made by mail and through Hometax.
Background — why this change
The National Tax Service plans to set up a dedicated counter for tax administration support for taxpayers affected by heavy rain at the Andong Tax Office, which has jurisdiction over the special disaster areas, so that taxpayers in the area can focus on recovery, and to provide consultation and applications quickly. Where national tax refunds arise, they will be paid as early as possible, and the agency decided to provide the fullest tax administration support not only in special disaster areas from natural disasters but also to taxpayers facing difficulties such as serious management crises. Inquiries: National Tax Service, Tax Collection Division (044-204-3027), Value-Added Tax Division (044-204-3212), Income Tax Division (044-204-3252), Corporate Tax Division (044-204-3312).
Summaries below are factual notes based on government announcements and primary sources — not evaluations or opinions.
FAQ
Which taxes have their deadlines extended?
If you apply for an extension of the filing and payment deadlines for corporate tax, value-added tax, global income tax and others, they are extended by up to 2 years, and if you have national taxes already assessed, you can also apply for an extension of the payment deadline of up to 2 years.
Is there any support that does not require an application?
For corporations, the payment deadline for the interim prepayment of corporate tax due by the end of this month is extended ex officio by 2 months until the end of October without a separate application.
Are tax audits also postponed?
Farmers, livestock farmers, orchard operators and others who have been given advance notice of a tax audit or whose audit is under way will have the audit postponed.
How do I receive the disaster loss tax credit?
If a business that lost 20% or more of its business assets and similar property due to heavy rain submits a disaster loss tax credit application within 3 months of the date the disaster occurred, it can receive a credit against income tax or corporate tax in proportion to the ratio lost.