
📄 Procedure for filing a declaration of closing an individual entrepreneur
1️⃣ Filing a declaration of closing "폐업신고" (online via Hometax or by personal visit to the tax office)
2️⃣ If you have a business permit "영업신고증 말소" (e.g., restaurant, cafe, etc.), you must:
Report the closure of the business permit (at the district office of the place of registration or "정부24")
3️⃣ If you have a registered online store ("통신판매업 폐업신고"):
You must separately file a closure declaration via the "정부24" portal (government portal).
4️⃣ Value Added Tax (VAT) — "신고" (Hometax):
The report must be submitted by the 25th day of the month following the month of closure.
2025-06-17 10:19