National Tax Service Business Registration Number (KR-BRN)

Description

The Business Registration Number covers the following types of organization, as designated by the middle two digits of the number [1]:

- 01-79 sole proprietor liable for value-added tax (VAT)
- 90-99 sole proprietor exempted from value-added tax (VAT)
- 89 non-corporate religious organization
- 80 non-corportate organization excluding religious group
- 81,86-88 head office of a for-profit organization
- 82 head or branch office of a non-profit corporation
- 83 country, local government or local government association
- 84 head, branch or liaison office of a foreign corporation
- 85 branch office of a for-profit corporation

An individual or corporation starting a business should obtain a Business Registration Number from the head of the district tax office in their jurisdiction [2].

The Business Registration Number can be found on the Business Registration Certificate issued by the National Tax Service [3].

[1,2,3] https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-identification-numbers/Korea-TIN.pdf