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Applying for Double Taxation Exemption

What is it?
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?
By supplying a tax relief form or a certificate of residency or status issued from
the tax service in the country of their residence.
United States
Form
www.irs.gov/pub/irs-pdf/i8802.pdf

Contact
Internal Revenue Service
U.S. Residency Certification Request
P.O. Box 42530
Philadelphia, PA 19101-2530
USA
Web: http://www.irs.gov

For More Information


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

Australia
Form
http://www.ato.gov.au/businesses/content.asp?doc=/content/43288.htm

Contact
Attn: Certificate of residency/status
Australian Taxation Office
CAS Income Tax Product Delivery
GPO Box 4991
SYDNEY NSW 2001
Fax: (02)9374-8999/2811.

(Inquiry)
Attn: Certificate of residency/status
Australian Taxation Office
CAS Income Tax Product Delivery
GPO Box 4991
SYDNEY NSW 2001
Tel: 61-13-2869 / 61-2-6216-1111
Fax: 61-2-6216-2830
Web: http://www.ato.gov.au

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:27-11-602-2093
Fax: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
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