The government plans to revise the ISA annual payment limit rollover and contract period limit in the process of announcing the tax revision bill, reflecting opinions raised. Along with the establishment of a productive financial ISA product, the existing ISA, which was subject to rollover restrictions and a 5-year payment period limit, is expected to be eligible for rollover and virtually unlimited contract extension. However, productive financial ISAs differ from general ISAs in terms of payment limits and tax benefits. Real estate taxes will maintain the overall framework, such as deduction methods and tax rates, and the government plans to submit a revision bill to the National Assembly. However, it appears that some cases will be added and specified as enforcement decree provisions for exceptions for non-residents. Measures to curb stock prices are under review for some improvements, such as adjustments to the scope of taxation, and the need for organic discussion with the Commercial Act and Capital Markets Act revision bills has been raised.
