South Korea National Tax Service: Virtual assets stored in non-custodial wallets such as MetaMask are not included in overseas financial account decl
On January 3rd, the Korean National Tax Service announced that holding virtual assets in non-custodial, decentralized virtual asset wallets such as cold wallets (offline wallets) would not be subject to reporting as overseas financial accounts.
It is reported that the Korean National Tax Service first included virtual assets in overseas financial account reporting in June 2023, and required users with virtual assets exceeding 500 million won to report to the National Tax Service.
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