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용역의 대가를 지급하지 아니하는 경우 대리납부

조세심판원 질의회신 | 1985-09-22 | 부가22601-1874 | 기타

Document Number

Additional 2601-1874 ( September 23, 1985)

Journal

After the obligation to pay the price is finalized, even if the price is not paid by the exemption or offset of the obligation, etc., the value-added tax shall be paid by proxy.

Congress RESALS

After an entrepreneur has been provided with services at a cost by a nonresident or foreign corporation having no business place in the Republic of Korea and the liability to pay the price is finalized, the value-added tax shall be paid by proxy under Article 34 (1) of the Value-Added Tax Act even if the liability is not paid by the exemption of obligation or offset,

Related statutes

Article 34 of the Value-Added Tax Act