Rules Governing the Applications for Exemption from Income Tax on Royalty and Technical Service Fees Collected by Foreign Profit-Seeking Enterprises from Manufacturing Industries, Technical Service Industries and Power-Generating Industries
Decree No. 10404634860 by the Ministry of Finance and Decree No. 10404604500 by the Ministry of Economic Affairs were issued on September 25, 2015, regarding the amendments to Article 8 and Article 11-1 of “The Rules Governing the Applications for Exemption from Income Tax on Royalty and Technical Service Fees Collected by Foreign Profit-Seeking Enterprises from Manufacturing Industries, Technical Service Industries and Power-Generating Industries” and became effective as of the promulgation date.