A foreign specialist professional who has been recognized to possess a specific expertise in accordance with the preceding article, has obtained the approved employment of a foreign specialist professional issued by the Ministry of Labor or by the Ministry of Education, and has met all of the following requirements is eligible for applying for the tax incentives under Article 20 of the Act:
1. He/she has for the first time been approved to reside in the State for the purpose of work;
2. He/she has engaged in professional work related to recognized specific expertise in the State;
3. During the five years prior to the date of his/her employment engaged in professional work, he/she had no household registration in the State and was not an individual residing in the State in accordance with the Income Tax Act.
If a foreign specialist professional applying to the National Immigration Agency, the Ministry of the Interior for the Employment Gold Card, meets the requirements in the provisions of Subparagraphs 1 and 2 of the preceding paragraph, and has no household registration in the State and is not an individual residing in the State in accordance with the Income Tax Act during the five years prior to the date of the issuance of the Employment Gold Card, he/she is eligible for applying for the tax incentives under Article 20 of the Act in accordance with these Regulations during the effective period of the Employment Gold Card and engagement in the professional work.
If a foreign specialist professional not being required to apply for a permit to engage in professional work in the State in accordance with Article 7 of the Act, applies for the certificate of having specific expertise issued by the central competent authorities and meets each requirement of Paragraph 1, he/she is eligible for applying for the tax incentives under Article 20 of the Act.
If a foreign specialist professional has been previously approved to reside in the State before his/her employment engaged in the professional work in the State, and such approval is not given on the ground of his/her engagement in that professional work, he/she shall not be subject to the first-time approval requirement in Subparagraph 1, Paragraph 1 herein.