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105-6-4 이식용 보청기의 부가가치세 영세율 적용 여부

조세심판원 질의회신 | 1999-12-13 | 부가46015-4882 | 기타

Document Number

Additional 46015-4882 ( December 14, 1999)

Journal

Artificial colon transplant transplant, which is a transplant hearing aid, is subject to zero tax rate.

Congress RESALS

Where an entrepreneur supplies hearing aids for disabled persons, the provisions of Article 105 of the Enforcement Decree of the Restriction of Special Taxation Act apply to zero-value tax under Article 105 of the Enforcement Decree of the Restriction of Special Taxation Act.

Related statutes

Article 105 of the Restriction of Special Taxation Act 【Application of Value-Added Tax Rate】