Income tax exemption for Government Public school Teachers

(GEPIK, EPIK, SMOE) in South Korea

Native English Speaking Teacher are not required to pay pay income taxes for first two years according to "Double Taxation Exemption Agreement". Teachers must provide an statement calls "Residency Certificate" but unfortunately Canadian and Irish can't apply this income tax exemption.

Korean Income tax Guide book (Download)

What is this?

This is an agreement to prevent being double taxed for the first two years of their residency in Korea. A person certified as a resident of Australia, England, U.S, South Africa, New Zealand, can request the tax authorities of one’s country of residence to reduece the withholding tax or to exempt one from paying tax in these countries or in Korea.

Who can Apply?

Residents of Australia, England, U.S, South Africa, New Zealand, who came to Korea to teach English at a public school in Korea AND who would like to apply for it.

*Residents of Canada, Ireland and those who resided in Korea for more than two years are NOT applicable.

How to apply?

By supplying a tax relief form or a certificate of residency or status issued from the tax service in the country of their residence.

Where Can I find original Taxation Agreement?

Please click below list of agreement.

1. US Citizen 2. UK Citizen 3. AU Citizen 4. NZ Citizen 5. SA Citizen

United States

Form

www.irs.gov/pub/irs-pdf/i8802.pdf

Contact

Internal Revenue ServiceU.S. Residency Certification RequestP.O. Box 42530Philadelphia, PA 19101-2530 USA

Web: http://www.irs.gov

For More Information

http://www.irs.gov/pub/irs-pdf/i8802.pdf

US residency certificate application guidebook

Australia

Form

http://www.ato.gov.au/businesses/PrintFriendly.aspx?ms=businesses&doc=/content/43288.htm

Contact

Attn: Certificate of residency/status
Australian Taxation Office
CAS Income Tax Product Delivery
GPO Box 4991
SYDNEY NSW 2001Fax: (02)9374-8999/2811. (Inquiry)Attn: Certificate of residency/status
Australian Taxation Office
CAS Income Tax Product Delivery
GPO Box 4991
SYDNEY NSW 2001Tel: 61-13-2869 / 61-2-6216-1111Fax: 61-2-6216-2830

Web: http://www.ato.gov.au

NOTE: You have to contact them in order to make sure of application form.

England

Form

http://www.hmrc.gov.uk/manuals/intmanual/INTM162030.htm

http://www.hmrc.gov.uk/international/dtr1.htm http://www.hmrc.gov.uk/manuals/intmanual/INTM162030.htm

Contact

http://www.hmrc.gov.uk/cnr/email.htm

HMRC Residency helpline Tel: 44-151-210-2222

For More Information

Residency - Double Taxation Guidance Notes

http://www.hmrc.gov.uk/cnr/dt-guide-note-8.htm

DT11400.23 - DT: Korea: double taxation agreement, Article 23: Elimination of double taxation

http://www.hmrc.gov.uk/manuals/dtmanual/DT11400.23.htm

South Africa, Republic of

Form

A tax payer in South Africa can submit any of the documents s/he received from South Africa Revenue Service(SARS) ; a non-tax payer can register at SARS website: (http://www.sars.gov.za) and obtain a tax number. Those whose have been employed outside South Africa for more than 183 days, they are not liable for income tax in South Africa. For more information please visit the SARS website.

Contact

Tel:27-11-602-2093Fax:031-328-6011/021-413-8901

Email: it.cc@sars.gov.za it.wc@sars.gov.za

New Zealand

Form

http://www.ird.govt.nz/income-tax-individual/different-income-taxed/income-outside-nz/double-tax/

Contact

Non-resident Contractors Team
Inland Revenue
Private Bag 39984
Wellington Mail Centre
New Zealand
Phone 64 4 890 3056
Fax 64 4 890 4510
Email nr.contractors@ird.govt.nz

For More Information

Non-resident withholding tax rates and country codes

All above information has been provided from GEPIK (Gyeonggi Office of Education)

http://www.ird.govt.nz/resources/8/3/833d97004bbe4a5d9cf7dcbc87554a30/ir290.pdf

Double taxation agreement(DTA)

http://www.taxpolicy.ird.govt.nz/international/DTA/agreements/korea.html

Above information provided by GEPIK (Gyeonggi Office of Education Board) http://cge.ken.go.kr/eng/

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