(영문) 사회간접자본 시설에 대한 영세율 적용 여부
조세심판원 질의회신 | 국세청 | 서삼46015-11956 | 조특 | 2003-12-15
Document Number
Western 46015-11956 ( December 15, 2003)
Journal
The zero tax rate shall apply to the supply of infrastructure by the concessionaire of the Private Investment Act to the State or a local government.
Congress RESALS
In the case of E-Question, reference is given to similar cases of reference materials related to attachment (Additional 46015-1092, 197 May 17, 1997 and additional 46015-3893, 28 November 200).
Related statutes
Article 105 of the Restriction of Special Taxation Act 【Application of Value-Added Tax Rate】