066 Expansion of the tax exemption system of foreign tax and dividends
Current tax exemption system of foreign tax and dividends will be expanded according to the 2011 Tax Reform. Submitting the income tax return on time is required to apply to both exemptions, but the reform enables us to apply to them even though we submit the income tax return regardless of the submission deadline of the income tax return. The limitation of the exemption amount is allowed to be more than the amount written in the return. This reform can be applied to the tax return of which deadline comes after April 1, 2011.
