(영문) 105-6-4 이식용 보청기의 부가가치세 영세율 적용 여부
조세심판원 질의회신 | 국세청 | 부가46015-4882 | 조특 | 1999-12-14
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】