Check Which Income Must Be Reported
Comprehensive income tax is calculated by combining reportable income from interest, dividends, business activities, employment, pensions, and other sources. Retirement income and capital gains are generally taxed separately. If you only earned employment income, completed year-end tax settlement through your employer, and have no other reason to file, you may not need to submit a separate return.
Reconcile Income and Taxes Already Paid
Compare the income statements shown in Hometax with your actual settlement statements and bank deposits. If 3.3% was withheld from your freelance income, that amount is generally tax paid in advance and is reconciled against your final tax liability.
Deductible Expenses Require Proof and Business Relevance
Record expenses directly related to your business in accordance with your bookkeeping method. Your return may be incorrect if you claim personal living expenses mixed with business costs entirely as deductions, or apply a simplified expense rate when you are not eligible.
Understand the Deduction Stages
Income deductions reduce your taxable income before the tax rate is applied, while tax credits subtract a specified amount from the calculated tax. Eligibility, limits, and restrictions on duplicate claims vary by item, so check the requirements that apply to you.
Hometax Submission Steps
After checking your filing notice category, review your income and deductible expenses, income deductions, tax credits, and withholding tax in order. After submitting your return, confirm that you are directed to the local income tax filing screen, and keep your payment notice and filing receipt.
If You Missed the Deadline or Filed Incorrectly
Late filing, amended returns, and claims for correction have different requirements and deadlines. Do not rely on outdated penalty figures; check the current guidance in Hometax or with your local tax office.