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法律與法規命令

Tax Act:
Enforcement Rules of Value-added and Non-value-added Business Tax Act
Article 11-1
Content:
A business entity, selling electronic services to foreign individuals through a business entity which shall apply for taxation registration in line with Article 28-1 of the Act, applying for a zero business tax rate pursuant to Subparagraph 2 of Article 7 of the Act shall submit not only the documentary evidence prescribed in Subparagraph 2 of the preceding Article but also the documentary evidence of overseas use provided by a business entity which has already made the taxation registration pursuant to Article 28-1 of the Act.
Visitor:1  Update:2018-04-25

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