Special Relief Program for Collecting Delinquent Taxes from Small Sole Proprietors

Small sole proprietors who closed their businesses, later resumed business or found employment, and have worked for at least three months may qualify. The program waives surcharges and late-payment penalties on difficult-to-collect tax arrears and allows payment in installments over up to five years.

Ministry

국세청

Implementing agency

직접수행

Field

Other

Eligible applicants

Small businesses

Application period

2020.01.01 ~ 2026.12.31

How to apply

체납액 확인 및 징수특례 신청은 홈택스(www.hometax.go.kr) 또는 손택스(앱) 및 전국 세무서(징세과) 어디에서나 가능

Contact

국세청 대표번호(국번 없이 126번)

Source: Bizinfo (bizinfo.go.kr) · updated 2026-10-25 · Name and summary translated from Korean; the official notice is in Korean.