조세심판원 질의회신 | 국세청 | 부가가치세과-100 | 부가 | 2010-01-26
Value-added tax and 100 ( October 26, 2010)
Addition
In the supply of construction services, if only the contract for the period of construction works is concluded and no agreement is made on the payment date, the supply date shall be applied as follows: (1) When the provision of construction services for the construction works is completed: Provided, That where it is unclear whether the completion of the provision of the construction services is completed, 2) where part of the construction works is completed and used, when the provision of the construction services for the said part is completed: Provided, That where it is unclear whether the completion of the provision of the construction services is completed, the completion
1. Where an entrepreneur supplies construction services without the agreement on the date of the payment of the construction cost, referring to the existing cases of interpretation as follows: Provided, That where the supply of the construction services is completed after the completion of the construction work at issue, referring to the date of the completion inspection 2) where the supply of the construction services at issue is completed at the same time as the time of the supply of the services at issue, in case where the supply of services at issue, on the basis of the completion rate, interim payment, long-term installment or other terms, or on the basis of which the unit of supply is unable to be divided under subparagraph 2 of Article 2 of the Enforcement Decree of the Value-Added Tax Act; or where the supply of the services at issue is completed at the same time as the time of the completion of the construction work at issue if the entrepreneur receives at the same time as the price for the services at issue under Article 36 of the Value-Added Tax Act at the same time before the completion of the construction work at issue:
Article 9 of the Value-Added Tax Act
(Seed: Reference Materials)
1. A summary of the contents of inquiry;
(De Facto Relations)
- A shall be a corporation whose main business is a housing sales business, and B shall enter into a construction contract as a contractor whose main business is housing construction;
-In accordance with the contract for construction works, the deposit of the sales revenue was deposited in the passbook under the name of A and B, and at the same time, deposited in the passbook under the name of B and deposited each day and reserved the possible amount of circulation, the general management expenses for the first-lane A, the land price for the second-lane A, the construction cost for the third-lane B, and the loan for A, and the general management expenses are agreed to be paid on the 5th day of each month and the land price shall be paid within seven days from the contract
-However, there is no agreed date for the reimbursement of the construction cost and the loan, and the expenditure budget for a period of three months from the date of the deposit of the proceeds from sale is deducted from the 1,2, and the expenditure expense for three months after consultation between the two will be paid.
(z) Whether the timing of the transaction shall be deemed to be the time when the sales revenue is deposited into the sole account of the contractor (B) or whether the construction cost shall be deemed to be the time when the sales revenue is paid after the two is deposited into the sole account of the contractor (B) in consultation with the two companies after deducting the expenditure expenditure for three months from the date of the deposit of the sales revenue without the due date of the construction cost agreement.
2. Materials on the contents of questioning;
(a) related tax laws and regulations (law, enforcement decree, enforcement rule, basic rules);
○ Article 9 of the Value-Added Tax Act
(2) The time when services are supplied shall be the time when services are supplied or goods, facilities or rights are used.
(3) Where an entrepreneur receives all or part of the price for goods or services before the time provided in paragraph (1) or (2) arrives, and at the same time issues a tax invoice provided in Article 16 or a receipt provided in Article 32 with respect to such price, the time of such issuance shall be deemed the time of supply for the goods or services concerned, respectively.
【Time of supply for service】
The time of supply for services under Article 9 (2) of the Act shall be as follows:
1. In the case of ordinary supply, when the offer of the service is completed;
2. Where services are supplied on completion basis, interim payment, long-term installment or other conditional terms, or services are continuously supplied via which the supply unit is not possible, when each part of the price is decided to be received (amended on December 31, 1993);
3. In case where the provisions of subparagraphs 1 and 2 are not applicable, when the provision of services is completed and the value of supply thereof is determined (it is December 30, 197).