English

35-6 · Associations & cooperatives

Preparing for Approval as an Organization Deemed a Corporation (Articles and Meeting Records)

An unincorporated association, club or group can be approved as an organization deemed a corporation under Article 13(2) of the Framework Act on National Taxes. Three requirements must all be met: it has articles or bylaws governing its organization and operation and has appointed a representative or manager; it owns and manages its income and property independently in its own account and name; and it does not distribute income to its members. The representative or manager submits to the head of the competent tax office a document stating the group's name, location of its main office, the representative's name and address, its main activity and its assets, together with the articles. The tax office head must notify the applicant of approval within 10 days of the application and assigns a unique number upon approval (except for groups that must register a business for profit-making activities). For the taxable period that includes the approval date and until the end of the taxable period containing the day three years after it, the group cannot switch back to being treated as an individual, and approval is revoked if the requirements are lost. Hwang Yunsang Administrative Office drafts the articles (bylaws), the notice of and minutes from the founding general meeting, and the documents appointing the representative; the application to the tax office is filed by the group's representative.

HWANG YUNSANG ADMINISTRATIVE OFFICESONGDO · 37.3892° N / 126.6439° E
#Preparing for Approval as an Organization Deemed a Corporation (Articles and Meeting Records)#Official check#35-6
🌐 Approval as an Organization Deemed a Corporation and Issuance of a Unique Identification Number Certificate
01

Procedure

Procedure

  1. 01

    Check the approval requirements: confirm that articles or bylaws exist, that a representative or manager has been appointed, that dues and assets are held in an account in the group's name rather than an individual's, and that income is not distributed to members; then plan how to fill any gaps with documents.

  2. 02

    Draft the articles (bylaws): set out the name, purpose, main office, membership qualifications and withdrawal, officers and terms, how general meetings are called and decisions made, property and accounting, and the attribution of remaining assets on dissolution. Write the purpose and accounting clauses so that the ban on distributing income to members is clear.

  3. 03

    Hold the founding general meeting and prepare the minutes: send a notice of the meeting to the founders or members, hold the meeting, resolve to adopt the articles and appoint the representative, and prepare minutes recording attendance, the result on each agenda item and signatures, together with the representative's letter of acceptance.

  4. 04

    Organize main office and asset documents: prepare a copy of the lease or the owner's written consent to use the premises, and compile the balance of the group's bank account and its other assets into an asset statement. If the representative's home is used as the main office, state that clearly.

  5. 05

    Representative files the approval application: the group's representative submits the application for approval as an organization deemed a corporation, with the articles attached, to the tax office with jurisdiction over the main office via Hometax or in person. The tax office head notifies the result within 10 days of the application; if supplementation is requested, revise the articles or minutes and resubmit.

  6. 06

    Post-approval management: open a bank account in the group's name using the unique number certificate, report any change of representative or manager to the tax office, and keep general meeting minutes for each amendment of the articles and change of officers to show that the requirements continue to be met.

02

Filing route

Filing route

Tax office with jurisdiction over the group's main office (filed by the group's representative)

Confirm the current filing office, jurisdiction, and online availability on the official website.

Official check
Actual processing agencyCompetent Tax Office
Statutory and policy authorityNational Tax Service
Online routeHometax
03

Deadlines & processing notes

Deadlines & processing notes

Check deadlines and next steps against the notice, filing date, and any request for additional documents.Official check
04

Basic documents

Basic documents

Basic documents0 / 8

If the purpose clause of the articles is vague or lacks provisions banning distribution of income and attributing assets on dissolution, the tax office may request supplementation or reject the application, delaying approval and with it the opening of a bank account and subsidy applications.

Scope of services

Scope of services

Hwang Yunsang Administrative Agent Office prepares and translates documents for administrative agencies, submits them on your behalf, and guides you through permit, application, and notification procedures. Services that require the principal’s personal appearance, principal’s application, or electronic signature may be limited in delegation.