logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
arrow
(영문) 공급시기 이후 교부받은 세금계산서의 매입세액 공제 여부
조세심판원 질의회신 | 2004-10-28 | 서면인터넷방문상담3팀-2196 | 기타
Document Number

Document Internet Visit Counseling Team 3-2196 ( October 28, 2004)

Journal

If a tax invoice delivered after the time of supply is delivered within the taxable period, the input tax amount shall be deducted from the output tax amount, but the additional tax shall be applied.

Congress RESALS

Where an entrepreneur supplies goods or services subject to the imposition of value-added tax, he shall deliver the tax invoice under Article 16 (1) of the Value-Added Tax Act to the person who receives the supply under Article 16 (1) of the same Act, and where he delivers the tax invoice after the relevant time of supply, the additional tax under Article 22 (2) 1 of the same Act shall be applied, and the input tax amount of the relevant tax invoice may not be deducted from the output tax amount of the person who receives the supply: Provided, That where the tax invoice is delivered after the time of supply for the goods or services, and is delivered within the taxable period to which the relevant time of supply belongs, the input tax amount of the relevant tax invoice may be deducted from the output tax amount received for the relevant tax

Related statutes

Article 16 of the Value-Added Tax Act

arrow