Chain news , South Korea's Internal Revenue Department said , Korean domestic residents and domestic legal persons , The total balance of overseas financial accounts is 2020 The end of any month during the year exceeds 5 Billion won , Must be in 6 month 30 To declare to the tax bureau of the jurisdiction before . in addition , because 2020 year 12 The revision of the monthly tax law , If a resident or a domestic enterprise has opened an overseas account in an overseas virtual asset operator for virtual asset transactions , We must start from 2023 year 6 Report account information from January . in addition , South Korea's Internal Revenue Agency said , If the declaration is not made or understated within the prescribed time , A penalty equivalent to the undeclared amount will be imposed 10% To 20% The fine . in addition , If the undeclared amount exceeds 50 Billion won , They may be subject to criminal punishment .

Chain News reported earlier , last year 12 month , The planning and Finance Committee of South Korea's parliament has approved that 《 Income tax law 》 and 《 Personal consumption tax law 》 Waiting for the amendment to the tax law , among , Start the virtual currency tax from 2021 year 10 The month was postponed to 2022 year 1 month . The specific content of the tax law related to virtual currency is , Yes, every year 250 The cryptocurrency investment income of more than 10000 won is levied 20% Tax on .

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