임대인세금체납확인 Before signing a lease, be sure to check the landlord’s unpaid national taxes! (Unpaid national tax inspection system): Tax guide

임대인세금체납확인💡 What is the unpaid national tax inspection system?
There are a few things you must check when renting a building, whether residential or commercial, and one of them is the building owner’s unpaid taxes.
If there is a problem with the building and it is foreclosed, the building owner’s unpaid national taxes are paid first rather than the tenant’s deposit.
Even if the landlord puts the house up for auction, tenants must check the amount of unpaid taxes to see if they can safely get their deposit back.
At this time, the system that allows tenants to check the unpaid national taxes of the building owner is the unpaid national tax inspection system.

💡 What can I check through the unpaid national tax inquiry system?
Building owners can check the taxes they owe.

💡 How do I check unpaid national taxes?
In the past, the landlord’s consent was required when checking for national tax delinquency, but from April 3, 2023, it can be viewed without the landlord’s consent.
Before signing a lease or
Lease contract date ~ Lease period start date
On mobile, you can scroll the table left and right 😃

However, this does not apply to all cases.
Please remember that you do not need to obtain consent from your landlord.
If unpaid national taxes are viewed without the landlord’s consent, the landlord will be notified of the viewing.

Please visit the nearest tax office with an application for inspection of unpaid national taxes, rental agreement, and applicant ID card.
If you have received consent from the landlord, put the landlord’s signature or seal. If you apply without consent, leave the signature field blank.
Basically, only the prospective renter can apply.
However, if you are a family member of the prospective tenant, you can apply by submitting a power of attorney and identification, and if you are a corporate employee, you can apply on behalf of the corporation by submitting a power of attorney and proof of employment.

For reference, in Gyeonggi-do, you can view not only national taxes but also unpaid local taxes only if you rent a house or commercial building with a deposit exceeding 10 million won. (Effective from April 1, 2023)
To view unpaid local taxes, visit the tax department of your city/county/district office with your lease agreement and tenant ID card.
Even in this case, if the property is viewed without the landlord’s consent, the landlord will be notified of the viewing.

#Unpaid national tax inspection system #Return of lease deposit #Landlord’s arrears #Building owner’s arrears

ALE & Hankyung Tax Accounting
Tel 02-3667-4243 | e-mail tax@protax.co.kr
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