#03. Korean compliance calendar 2021 - non-taxable entity
You can refer to the following compliance calendar 2021 when you review if your Korean entities comply all of the accounting and tax obligations.
As you know, a liaison office (rep office) is a non-taxable entity. So it doesn't theoretically have the Korean source income from its activities in Korea. But it still has the tax obligation regarding its employees such as withholding taxes and social security insurance.
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