사회간접자본 시설에 대한 영세율 적용 여부

조세심판원 질의회신 | 2003-12-14 | 서삼46015-11956 | 기타

Document Number

Western 46015-11956 ( December 15, 2003)


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】