Corporate tax return: deadline after a company's business registration is closed
Because the widely repeated 'file it next May' is the sole-trader rule and does not apply to a company. Sole proprietors settle the closure year through the following May's global income tax return; a company files on its own fiscal-year clock regardless of when the business registration closed. Applying the individual deadline to a company produces a late filing with a penalty attached.
- Applies to
- Companies (법인) that have closed a business registration, as distinct from sole proprietors
- Review cadence
- Checked once a year
What we have recorded
- 2026-10-063 months from the fiscal year end month
The return is due within three months from the last day of the month in which the business year ends. Closing the business registration does not extinguish the company: a company that has only stopped trading still exists until it is dissolved and liquidated under the Commercial Act, and a company that is dissolved may have its business year split at the date the dissolution is registered.
Corporate Tax Act — filing of the return for each business year
One reading so far. This becomes a history the first time the figure moves while we are watching — which is the part that cannot be reconstructed later.