Previously, if a South Korean company's tax payments were unsettled, they were given a verbal warning, though the visa would still be processed. Effective November 18, 2019, the authorities will no longer process a foreign national's VIN and/or ARC extension until the host companies tax payments are up to date. Submissions must now include the Certificate of Local Tax Payment Clearance to ensure the tax has been paid by the inviter.

Companies applying for new or extended permits must ensure that the companies tax payments paid, regardless of the amount owed.

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