An extension to pay is not an extension to file. In its October 5, 2026 release, South Korea's National Tax Service (NTS) said it would automatically extend the payment deadline for certain October advance VAT filings and assessed payments to December 28, 2026. The measure covers identified businesses in five flood-affected localities and certain identified businesses connected to Homeplus. It is not a blanket extension for all taxpayers.
Checked October 5, 2026 (KST). Verify your own status in Hometax and your individual notice before relying on an extended due date.
Who falls within the stated measure?
The NTS primary release (PDF in Korean) names two groups:
| Group | NTS description | Boundary |
|---|---|---|
| Flood-affected areas | Individual and corporate businesses located in Andong, Uiseong, Geoje, Tongyeong or Yeonggwang | This does not establish an automatic nationwide extension for every flood-affected business. |
| Homeplus-related businesses | Individual and corporate in-store merchants, suppliers and partner firms identified from Homeplus-provided information and the NTS's own findings | Having had a commercial relationship does not by itself prove that the NTS selected a particular taxpayer. |
Only small and medium-sized corporate taxpayers fall within this automatic extension; the NTS release makes that qualification explicit for corporate entities. It estimates approximately 36,000 flood-area businesses and approximately 1,000 Homeplus-related businesses. Those figures are not an individual eligibility lookup. This is an NTS-directed extension for identified taxpayers, not an assurance that any reader has already been selected. If your business is not shown but is experiencing difficulty, ask the NTS or your tax office about any separately available relief; this release alone does not establish separate application criteria or an approval outcome.
Ordinary deadlines versus the extended payment date
Corporate taxable businesses normally must file and pay advance VAT for July–September by Monday, October 26. Individual general VAT taxpayers and small corporate taxpayers whose prior half-year supplies total less than KRW 150 million generally pay an advance assessed amount rather than submitting an advance return; their ordinary assessed-payment deadline is Monday, November 2. The NTS explains that the end-of-October extension for those notices falls on a Saturday, making November 2 the effective date. There are exceptions under which these taxpayers may file an advance return, including sharply reduced business performance or an early-refund reason; check your own filing and assessment status.
For a taxpayer confirmed within this NTS-directed relief, payment related to an advance filing moves from October 26 to Monday, December 28; payment of an advance assessment moves from November 2 to Monday, December 28. The release calls this a payment-deadline extension for the advance filing and advance assessment. It does not tell corporate filers to postpone their return until December.
Where to check your individual status
The NTS says it will start sending individual mobile notices on October 6 and make the tax-support eligibility status available in Hometax's integrated filing-data view. An absent message on announcement day, October 5, is therefore not proof of ineligibility.
- Type the official Hometax address yourself rather than following a link in an unsolicited text.
- After signing in, follow the Korean menus 세금신고 → 부가가치세 신고 → 신고도움 자료 조회 → 신고자료 통합조회 and look for 세정지원 대상여부 (tax-support eligibility). Interface wording may change.
- If you are checking your advance assessment and amount, use the separate 예정고지 (부과) 대상자/세액 조회 entries under filing assistance, or 나의 홈택스 → 납부체납 → 고지내역. An assessed amount and eligibility for the extension are distinct checks.
- If the status or actual due date for your business is unclear, ask the NTS or your local tax office. Do not postpone payment based only on geography, a commercial connection, or this article. Be alert to unofficial requests for authentication codes or financial information.
A separate paragraph of the release discusses accelerated early refunds for certain eligible businesses. That does not mean all payment-extension recipients will automatically receive a refund. A shorter Korean checklist appears in our Life Mokcha Naver edition. For a Korean-language official account inquiry, use the authenticated NTS service or the tax office responsible for your business.
About the Author
Life Mokcha's editorial team distinguishes the NTS's automatic payment relief from corporate filing duties. Your actual assessed and filing status depends on the individual Hometax record and official tax-office notice.
