SOUTH KOREA: Visa Invitations and Extensions Limited for Companies with Unpaid Tax
Effective immediately, the Korean immigration authorities have introduced a new regulation rejecting applications for visa issuance confirmation numbers (VICN) and Alien Registration Card (ARC) extensions if the inviting company has any amount of arrears for any type of tax.
Previously, if a host company had any unpaid tax, immigration officers would verbally warn the host company to complete tax payments and submit an additional tax payment certificate as soon as possible.
Now, applications for new VICN and/or ARC extension will not be accepted at any immigration office until all unpaid tax is fully paid, and certified with the relevant tax payment certificates.
The immigration authorities now also require that a ‘local tax clearance certificate’ is submitted in support of the VICN (or ARC extension) application, in addition to the ‘tax clearance certificate, ‘tax payment certificate’ and ‘VAT certificate’ which were previously required.