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(영문) 국외거래에 대한 영세율 적용 여부

조세심판원 질의회신 | 2004-08-16 | 서면인터넷방문상담3팀-1665 | 기타

Document Number

Written Internet Visit Counseling Team-1665 (Law No. 16, 2004)

Journal

Whether the zero-rate tax rate shall apply where a domestic export producer completes the process in a local factory overseas and transfers directly to a foreign importer.

Congress RESALS

E In the case of E-Question, E-mail refer to the corresponding case (3 January 23, 2003, 46015-10132, 31 January 23, 2003), such as attaching the related Acts and subordinate statutes.

Related statutes

Article 11 of the Value-Added Tax Act