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[세종=이데일리 원다연 기자] Mr. A, a newcomer who made his first visit to work last year, with an annual salary of 40 million won, is about to settle his first year-end settlement. A, who is homeless and pays a monthly rent of 600,000 won, receives a 12% tax credit for the entire monthly rent. Mr. A, who chose to donate instead of receiving the national emergency disaster support fund last year, can receive tax credit for this donation without a separate application. Prior to the opening of the National Tax Service’s year-end settlement simplification service on the 15th, the main contents of the year-end settlement were solved in a question and answer format.
-What is the year-end settlement schedule?
△The year-end settlement simplification service will start on the 15th. From the 15th to the 18th, the data to be added or modified from the receipt issuing agency will be resubmitted and the final confirmation data will be provided from the 20th.
-Is the year-end settlement simplified service available 24 hours a day?
△No. It is available daily from 6 am to 12 pm. However, between the 15th and 25th, when the use is concentrated, the’year-end settlement simplified service’ and’convenient year-end settlement service’ can only be used for 30 minutes to prevent computer overload. When the usage time elapses, the connection is automatically terminated.
-Can the data provided by the simplification service be deducted as it is?
△No. The data provided by the simplified service shows the data submitted to the National Tax Service by receipt issuing organizations such as schools, hospitals, clinics, and credit card companies. For this reason, data that are not subject to deduction may be included. If excessive deductions are received, additional tax on unsatisfactory report and unpaid tax will be charged in addition to the underpaid tax.
-What could be the case?
△ Let’s consider the case of registering as medical expense data by selecting the data shown in the purchase history of glasses. The cost of purchasing glasses for vision correction is subject to deduction, but it is not the case with the cost of purchasing sunglasses. If the cost of purchasing sunglasses is incurred, you should not select it for deduction.
-Is there no need to get a separate receipt for the purchase of glasses?
△ Since this year, it has been added as a target for providing simplified data. In terms of medical expenses, eyeglass purchase expenses and medical insurance for loss of loss, monthly tax paid to public rental housing providers such as LH from monthly rent, and donations related to emergency disaster support are newly provided as simplified data.
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-How can I get deducted for data that are not searched by the simplified service?
△ For deduction items that are not required by law to submit data, only the data voluntarily submitted by the receipt issuing agency will be provided. Deduction certification data that cannot be viewed must be issued directly to the company after receiving the certificate directly from the relevant receipt issuing agency.
-Even if it is medical expenses, what if it is not searched by the simplified service?
△ If you report to the’Unchecked Medical Expense Report Center’ at Hometax from the 15th to the 17th, the National Tax Service will guide you to submit the missing data to medical institutions. If a medical institution submits data electronically by the 18th, it can be viewed after the 20th. If the simplified service does not search after 20 days, you must obtain a receipt directly from the relevant medical institution.
-You heard that the credit card income deduction is expanding?
△ Between March and July, the deduction rate for credit card usage will increase. The deduction rate for use in January-February and August-December is 15%, but 30% for use in March and 80% for use in April-July are applied. The income deduction limit is 300,000 won higher than the previous standard. Based on the total salary, it is 3.3 million won for less than 70 million won, 2.8 million won for less than 70 million to 120 million won, and 2.3 million won for more than 120 million won.
-What if the credit card amount is different from the actual amount paid?
△ The credit card company issues a’credit card, etc.’ You can get it reissued by the card company or submit proof of the transaction to the company according to the tax law. These include credit card receipts for use in traditional markets or payment receipts for museums and art museums.
-How much is the monthly rent tax credit?
△A homeless householder who has a total salary of 70 million won or less rents a house with a national housing size of 300 million won or less. If the total salary is less than 55 million won, the deduction rate rises to 12%.
-What is the level of total salary at which the entire tax amount can be refunded without having to bring proof of income and tax credit?
△ In the case of a single-person household, it is 14.84 million won, a two-person household is 16.23 million won, a three-person household is 2.39 million won, and a four-person household is 3,083 million won. Gross salary refers to taxable income excluding non-taxable income such as maternity allowance and childcare allowance for children under 6 years of age from all earned income.
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