beta
사전승인 없이 세금계산서가 전산 조직에 의해 발행되었을 경우 가산세여부

조세심판원 질의회신 | 1987-09-09 | 부가22601-1887 | 부가

Document Number

Additional 2601-1887 (Law No. 10, 1987)

Items of Taxation

Addition

Journal

Where an entrepreneur uses the tax invoices prepared by the electronic computing system without obtaining an approval of the head of tax office, it shall be subject to the punishment under the Punishment of Tax Evaders Act.

Congress RESALS

1. In case of return inquiry1, in case where an entrepreneur intends to prepare the tax invoices and the tax invoices to be continuously connected and attached by the electronic computing system, it shall obtain an approval of the Commissioner of the National Tax Service, and it shall not be required to obtain an approval of the head of the tax office only in the case of obtaining such approval; 2. In the case of return inquiry2, in case where the entrepreneur uses the tax invoices prepared by the electronic computing system without obtaining an approval of the head of tax office, it shall be subject to the punishment under the Punishment of Tax Evaders Act; 3. In the case of return inquiry3, in case where an entrepreneur intends to prepare and deliver the tax invoices by the electronic computing system, he shall submit an application for approval of the tax invoices to the Commissioner of the National Tax Service (referring to the head of the Value-Added Tax Office) by attaching one copy

Related statutes

Article 16 of the Value-Added Tax Act

Main text

1. A summary of the contents of inquiry;

○ ○ Do branch office has its head office in Seoul and directly sell it to the customer. The head office issued a tax invoice by means of a computer system after obtaining the approval of the total payment in 1980, but the branch office issued the tax invoice by means of a computer system, and the head office issued several tax invoices with the inspector of the tax office. Accordingly, in the report of the total payment tape, the total payment of value-added tax was reported by means of an electronic tape after addition to the tax invoice issued by the computer system. Since October 1, 1987, each branch office established an online tax invoice and issued the tax invoice by means of a computer system, and the branch issued the tax invoice without obtaining the approval of the tax office inspector and the computer system.

【Quality】

(a) Whether the assessment approval of the competent tax office having jurisdiction over each workplace is necessary with respect to the matters to be issued by the computer system of each workplace;

(b) If a tax invoice is issued by an electronic organization without a prior approval, whether the tax invoice is not censorshipd tax amount, etc.

(c) If the issuance of a tax invoice is subject to the approval for each business place by a section of the overall return at the head office’s place of business, whether the approval procedure is any.