Korean Tax Brief 2025년 2월호

Korean Tax Newsletter

The Ministry of Economy and Finance (“MOEF”) announced the amendments to the Enforcement Decree to implement the tax provisions delegated by the 2024 Korean Tax Law Amendment passed by the National Assembly in December 2024. The public consultation period for the proposed amendments to the Enforcement Decree ended on February 5, 2025. The amendments to the Enforcement Decree will be officially promulgated and implemented shortly after completion of final legislative procedures, including the Cabinet meeting.

 

In this newsletter, we summarize the major contents of the proposed amendments to the Enforcement Decree.

I.              Corporate Income Tax Law

II.             Individual Income Tax Law

III.           Tax Incentive Limitation Law

IV.           Value Added Tax Law

V.            National Tax Framework Law

 

기획재정부는 2024년 12월 국회를 통과한 개정세법에서 위임한 사항 등을 규정하기 위해 후속 시행령 개정(안)을 마련하였습니다. 시행령 개정안에 대한 입법예고기간은 2월 5일에 종료되었고, 국무회의 등의 절차를 거쳐 2025년 곧 공포·시행될 예정입니다.

 

주요 내용은 아래와 같습니다.

I.              법인세법

II.             소득세법

III.           조세특례제한법

IV.           부가가치세법

V.            국세기본법