About the scheme
The restrictive visa extension measure is aimed at inducing foreign residents in the nation to voluntarily pay their long overdue taxes by sharing tax delinquency records among the related authorities.
Operation flowchart
- The relevant tax collection authority provides foreigners' tax delinquency records to Immigration Offices of the Ministry of Justice.
- Immigration officer in charge looks at whether a foreigner applying for Extension of Stay, etc. has overdue taxes.
- In the case where a foreign applicant has tax amount in arrears, immigration officer in charge induces him/her to clear the overdue taxes to have visa extended normally, or restrictively allows the extension of stay to induce the foreign delinquent taxpayers to pay the overdue taxes.
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Tax collection authority → asks MOJ for data
- Data on legal registered aliens aged over 19 in full
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MOJ → provides data to tax collection authority
- Name, Alien registration number, Status
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Tax collection authority → provides tax delinquency data to
- Registered aliens' amount in arrears, electronic payment number, etc.
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Officer in charge of Permission of Stay identifies tax default / Payment Notice
- When aliens apply for Extension of Stay
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Payment / Non-payment
- Payment of overdue tax
Normal Extension of Stay : Generally 2-5 years depending on the Status of Stay - Non-payment of overdue taxes
Limited Extension of Stay : Less than 6 months is allowed, in principle
- Payment of overdue tax
Enforcement
All of the 38 Immigration offices*
Excluding Immigration Detention Center and Immigration Reception Center
Impact
The measure contributes to foreigners' compliance with laws regarding their stay and prevents financial leakage in the national treasury.