Previously, if a South Korean company's tax payments were

unsettled, they were given a verbal warning, though the visa would

still be processed. Effective November 18, 2019, the authorities

will no longer process a foreign national's VIN and/or ARC

extension until the host companies tax payments are up to date.

Submissions must now include the Certificate of Local Tax Payment

Clearance to ensure the tax has been paid by the inviter.

Companies applying for new or extended permits must ensure that

the companies tax payments paid, regardless of the amount owed.

The content of this article is intended to provide a general

guide to the subject matter. Specialist advice should be sought

about your specific circumstances.

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