Overview
The Korea Pillar Two GIR Notification Form is a jurisdiction-specific tax form used to report Korea’s GIR Notification as part of Pillar Two compliance. It captures all required GloBE income, covered taxes, ETR data, and QDMTT computations in line with Korea’s legislative implementation. This template aligns fully with Korea’s Pillar Two GIR Notification rules and the OECD Global Minimum Tax (GloBE) framework.
What's Included
- Forms Library
The latest jurisdiction-specific Pillar Two GIR Notification forms. Avoid browsing through portals or being concerned about out-of-date versions, as the Orbitax Forms library will be updated with all forms as soon as the local authorities publish or update a form.
- Fillable Forms
Orbitax Forms library provides ready-to-use fillable Pillar Two forms, that can be automatically populated with data by linking the Orbitax Global Minimum Tax Pillar Two solution with an active GMT user license, minimizing manual data entry and ensuring consistent, accurate filings on time.
- Certified Translations
Orbitax forms come with built in certified tax form translations for handling multilingual tax filings. Review and complete forms in your preferred language, minimizing the potential of errors.
- Validation and Review
Ensure accuracy before submission with automatic validation and review tools. Orbitax checks each Pillar Two tax form for completeness, and flags potential errors, helping you submit securely and confidently.
- Filing and Transmission
Submit directly to the relevant government portals or follow instructions when e-filing is not supported. Orbitax provides official export formats (e.g. XML) and centralizes all submission activities, eliminating fragmented workflows.
- Collaboration
Collaborate effortlessly across teams and timezones with integrated workflows. Request missing data, assign review tasks, and track filing progress in real time. Use Orbitax's Pillar 2 Software to pre-populate your forms with accurate calculation data.
How It Works
Entity Data Consolidation
Upload group- or entity-level data to create a single source of truth inside the platform.
Form Selection
Select the form you want to work with, assign a form title, select the reporting entity, and set the UPE currency- automatically populated from your uploaded entity data.
Instruction Language
Available in both the local authority’s language and English (where provided) users will be able to access forms-filing instructions directly from the platform.
Data Input & Workflow Automation
Populate the necessary information manually or send an email inviting stakeholders (such as managers, preparers, and reviewers) using data-collection workflows. With an active GMT license, users can extract relevant data straight from GMT scenarios that are automatically mapped to appropriate fields.
Validations
Leverage built-in field-level validation checks to ensure accuracy, then generate or export the completed [FORM TYPE] in the required formats (PDF, XML).
Transmissions
Direct transmission of XML and PDF filings to tax authority portals.
Compliance Coverage
Supports OECD Pillar Two / GloBE compliance under GIR Notification legislation.
Aligned with local implementation rules and guidance.
Korea GIR Notification is applicable for fiscal years from 2024 onwards
Helps prepare GIR disclosures for in-scope multinational groups.
Designed to support transitional and safe harbour rules, where applicable.
Benefits of Korea, Rep of Pillar Two GIR Notifications Form
Ensure accurate and compliant GIR Notifications reporting aligned with Korea, Rep of’s Pillar Two filing requirements.
Optimize data entry and minimize errors in Korea, Rep of's GIR Notification submission.
Support consistent and standardized GloBE reporting across all constituent entities
Keep filings aligned with both OECD GloBE rules and Korea, Rep of’s local legislation
Simplify coordination between global and local teams for Pillar Two compliance
Version History
| Jurisdiction | Form Type | Filing Level | Filing Method | Effective Date | Due Date |
|---|---|---|---|---|---|
| Korea, Rep of | GIR Notifications | Entity | E-Filing (Home Tax) | 01/01/2024 | 06/30/2026 |
FAQs
Which fiscal years does Orbitax provide support for GIR Notification Form?
Beginning from 2024 onwards, in line with Korea, Rep of’s Pillar Two implementation timeline Orbitax provides support for forms filing.
Does the form support multiple stakeholder collaboration?
Orbitax’s Executable Actions Tool tax workflows allow users to invite data preparers and data reviewers to contribute data and review submissions, supporting efficient coordination between global and local tax teams.
Does the form support Korean language on the platform?
The form includes official versions in the local language, along with certified translation into English (where available), and filing guidance notes.
Can filings be transmitted directly to the Korean tax authority?
The platform supports direct Machine-to-Machine Transmissions of XML and PDF filings to the relevant tax authority portals, where permitted.