임대인세금체납확인2022. 4. 10. 10:30
How to check landlord’s unpaid national taxes
Hello😄 This is Daegu Gyeongbuk Tax Accountant’s one-stop tax accounting! Even people with a lot of experience in real estate contracts tend to worry before signing a contract, thinking, ‘What if something happens and I don’t get my rental deposit back?’ In fact, there are often news reports that the deposit was lost because the landlord had arrears and was disposed of at auction or public auction. Today, we will tell you about the unpaid national tax inspection system that can prevent such incidents.
How to check landlord’s unpaid national taxes
─ Table of Contents ─
1. What is the unpaid national tax inspection system?
2. What national taxes can I view?
3. Those eligible to apply for national tax inspection
4. How to apply for national tax inspection
※ Data source: National Tax Service official blog
※ This article is informational content provided by One Stop Tax Accounting. It is written based on relevant data as of the date of writing, so the contents may change in the future. Under no circumstances can it be used as evidence of legal liability. In addition, One Stop Tax Accounting does not provide consultation services for this article, so please contact the relevant organization for further details.
1. What is the unpaid national tax inspection system?
Did you know that national taxes may take precedence over tenant rights depending on the court date? In the case of national taxes, even if the landlord is delinquent in payment, it cannot be confirmed through a certificate of registration unless it has been seized, and if the house or commercial building is later seized and disposed of through a public auction, etc., priority is given to the tenant, so no matter how carefully the tenant checks in advance, the damage cannot be done. You can wear it.
In order to prevent tenants from suffering unexpected damage, the unpaid national tax inspection system is a system that allows tenants who want to rent with the consent of the landlord before signing a lease to view the landlord’s unpaid national taxes, etc.
2. What national taxes can I view?
The national taxes that can be viewed through the unpaid national tax viewing system are as follows.
① Amount of arrears
② National taxes that are not due after the issuance of a tax bill or payment notice
③ National taxes not paid among those reported by the reporting deadline for tax base and tax amount under each tax law
However, please note that it can be viewed only after 30 days (60 days for comprehensive income tax) from the reporting due date.
3. Those eligible to apply for national tax inspection
However, not everyone has access to unpaid national taxes for all buildings. Anyone who wishes to rent and use a residential or commercial building can apply for inspection with the consent of the landlord.
Since only the prospective renter can view it, other agents or real estate agents in charge of the rental agreement cannot check unpaid national taxes on their behalf. However, in the following cases, they can apply for viewing by submitting a power of attorney and agent identity card.
📌 When it is possible to apply for viewing by proxy
① When the family of an individual who wants to rent and use the building requests inspection.
② When a corporate employee visits the company and submits the applicant (corporation) power of attorney and proof of employment
4. How to apply for national tax inspection
Requests for inspection of unpaid national taxes via the Internet, mail, or fax are not permitted. Therefore, you must personally visit the civil service office of the tax office with jurisdiction over the location of the building to be rented, with an application for inspection of unpaid national taxes, etc., signed or stamped by the lessor, and documents proving the identity of the lessor and the applicant.
You can download the application form for viewing unpaid national taxes, etc. by accessing the National Tax Service website (www.nts.go.kr) under National Tax Policy/System → Tax Form and searching for unpaid national taxes. It would be good to know that when searching, you must check the entire law and search to check it immediately.
There are limits to the ability of prospective tenants to utilize this system because unpaid national taxes cannot be viewed without the landlord’s consent. If this process seems complicated, one option may be to request a certificate of full payment of national taxes from the landlord.
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