Get started Book a demo

Overview

The Korea Pillar Two IIR Top-up-Tax Form No 56 is a jurisdiction-specific tax form used to report Korea's IIR Top-up-Tax 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. The OECD Global Minimum Tax (GloBE) framework and Korea's Pillar Two regulations are completely compatible with this template.

What's Included

  • Forms Library

    The latest jurisdiction-specific Pillar Two forms. Orbitax endeavors to publish all forms shortly after the local authorities publish or update a form, meaning no more searching across portals or worrying about outdated versions.

  • Fillable Forms

    Pre-filled, ready-to-use automated Pillar Two forms generated from the Orbitax Global Minimum Tax Pillar Two solution, reducing manual input and guaranteeing timely, precise submissions.

  • Certified Translations

    Manage multilingual tax returns with ease thanks to integrated certified tax form translations. By allowing you to review and fill out forms in the language of your choice, Orbitax lowers the possibility of misunderstandings.

  • Validation and Review

    Confirm precision prior to submission using automated validation and review tools. Orbitax reviews every Pillar Two tax form for thoroughness, highlighting possible mistakes, assisting you in submitting safely and assuredly.

  • Filing and Transmission

    If e-filing is not supported, submit directly to the appropriate government portals or adhere to instructions. Orbitax eliminates fragmented workflows by centralizing all submission activities and offering official export formats, such as XML.

  • Collaboration

    Collaborate effortlessly across teams and time zones with integrated workflows. Track filing progress in real time, assign stakeholders review tasks, and request missing data from contributors. Utilize Orbitax's Pillar 2 Software to add precise calculation data in advance to your forms.

How It Works

Entity Data Consolidation

Upload data at the group or entity level to establish a single source of truth within the platform.

Form Selection

Select the form you wish to work with, give it a title, choose the reporting entity, and set the UPE currency, which will be filled in automatically using the entity data you have uploaded.

Instruction Language

Orbitax platform will provide instructions for filing forms available in both English and the language of the local authority.

Data Input and Workflow Automation

Populate necessary fields by hand or utilize data-collection processes to send invitations to stakeholders (e.g., preparers, reviewers, managers) through email. Users holding an active GMT license can extract pertinent data directly from GMT scenarios that are automatically mapped to the relevant fields.

Validations

Leverage built-in field-level validation checks to ensure accuracy, then generate or export the completed IIR Top-up-Tax form 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 Korea IIR Top-up-Tax Form No 56 legislation.

  • Aligned with Korea's local IIR Top-up-Tax Form No 56 implementation rules and guidance.

  • Korea IIR Top-up-Tax Form No 56 is applicable for fiscal years from 2024 onwards.

  • Helps prepare Korea IIR Top-up-Tax Form No 56 disclosures for in-scope multinational groups.

  • Designed to support transitional and safe harbour rules, where applicable.

Benefits of Korea, Rep of Pillar Two IIR Top-up-tax Return Form

  • Guarantee precise and compliant reporting of the Korea IIR Top-up-Tax Form in accordance with Korea’s Pillar Two filing standards.

  • Decrease manual data processing and limit mistakes in Korea IIR Top-up-Tax Form filing.

  • Ensure uniform and standardized GloBE reporting throughout all constituent entities.

  • Ensure submissions comply with OECD GloBE standards and Korea's domestic laws.

  • Streamline collaboration between global and local teams for Pillar Two adherence

Version History

JurisdictionForm TypeFiling LevelFiling MethodEffective DateDue Date
Korea, Rep ofIIR Top-up-tax ReturnN/AE-Filing (Home Tax)12/31/202306/30/2026

FAQs

Can Orbitax automatically fill in the Pillar Two calculation data for the Korea IIR Top-up-Tax Form No 56?

Users holding a Global Minimum Tax (GMT) license can extract pertinent data directly from their Pillar Two computations, which are automatically aligned with the correct form fields of the Korea IIR Top-up-Tax Form No 56.

Can submissions of the Korea IIR Top-up-Tax Form No 56 be sent directly to the tax agency?

The system enables direct Machine-to-Machine Transfers of XML and PDF submissions of the Korea IIR Top-up-Tax Form No 56 to the appropriate tax authority portals, where allowed.

Do users need to manually enter all the data for the Korea IIR Top-up-Tax Form No 56?

Not if the user is using the Orbitax GMT solution. The Orbitax platform can automatically pull data from your existing GMT scenarios and map it directly to the relevant fields of the Korea IIR Top-up-Tax Form No 56, cutting down significantly on manual entry and the errors. Use data-collection workflows to gather inputs from preparers and reviewers across teams.

What export formats are supported by Orbitax for the Korea IIR Top-up-Tax Form No 56 filings?

According to local tax authority requirements, forms completed in the Orbitax platform can be generated and exported in the required formats, including PDF and XML.