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6. Determining personal income tax payers in cases other than salary and wages

Date: 2025.05.22

✅ Individuals with business income:

If only one person is named in the Business Registration Certificate → The taxpayer is the named person.
If multiple people are named → Each named individual must pay tax.
If a household has multiple business people but only one person is named → The named person is the taxpayer.
If doing business without a Business Registration Certificate → The actual business person is the taxpayer.
If renting out houses, land, or other assets without business registration → The asset owner is the taxpayer (if there are multiple owners, each must pay tax on their share).

✅ Individuals with income from other sources:

If transferring real estate with co-ownership → Each co-owner must pay tax.
If authorizing the management of real estate with the right to transfer → The authorizer is the taxpayer.
If transferring intellectual property rights or technology transfer with multiple co-owners → Each co-owner must pay tax.
If franchising with multiple participants → Each individual receiving income from the franchise must pay tax.

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