조세심판원 질의회신 | 국세청 | 부가46015-1655 | 부가 | 1996-08-14
Additional 46015-1655 (Law No. 14, 1996)
Addition
The sales claim that can be deducted from bad debt after the extinctive prescription under the Commercial Act is applied from the transaction related to the sales claim for which the extinctive prescription is completed, and is applied regardless of whether the bad debt is depreciated
1. The amended provisions of Article 63-2(2)(Presidential Decree No. 15103, Jul. 01, 1996) of the Enforcement Decree of the Corporate Tax Act (Presidential Decree No. 15103, Oct. 1, 1996) (amended by Presidential Decree No. 15103, Oct. 1, 1996; Presidential Decree No. 15103, Oct. 21, 1996; Presidential Decree No. 15104, Oct. 21, 1996; Presidential Decree No. 15106, Jan. 2, 2006; Presidential Decree No. 15100, Jan. 2, 2006; Presidential Decree No. 15106, Feb. 3, 2006; Presidential Decree No. 18100, Feb. 3, 2006; Presidential Decree No. 18100, Jan. 2
Article 17-2 of the Value-Added Tax Act