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(영문) 국민주택건설용역의 부가가치세 면제 여부

조세심판원 질의회신 | 2002-04-16 | 재소비46015-103 | 기타

Document Number

Reconsumption46015-103 ( April 16, 2002)

Journal

Construction services for national housing scale below the scale of national housing exempt from value-added tax means national housing construction services supplied by a person who has registered under the Framework Act on the Construction Industry

Congress RESALS

Construction services not more than national housing scale exempted from value-added tax mean national housing construction services supplied by a person who has registered under the Framework Act on the Construction Industry, etc. pursuant to Article 106 (4) of the Enforcement Decree of the Restriction of Special Taxation Act.

Related statutes

Article 106 of the Restriction of Special Taxation Act (Exemption, etc. of Value-Added Tax)