2026 VAT Payment Deadline Extended to December 28: Do Businesses Affected by Heavy Rainfall or Homeplus Need to Apply?
The October 2026 value-added tax (VAT) payment deadline has been extended to December 28 (Monday) for certain affected businesses. Businesses designated by the National Tax Service for an automatic extension can receive the benefit without submitting a separate application. However, businesses should not assume that the extension applies automatically simply because they operate in the same area or have conducted transactions with Homeplus. The most important step is to verify whether their business registration number is actually included among those eligible for tax relief.