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조세심판원 질의회신 | 1988-10-10 | 부가22601-1771 | 부가
Document Number

Additional 2601-1771 ( October 11, 1988)

Items of Taxation

Addition

Journal

If a new business commences, the beginning of the taxable period beginning after the final tax return for the first taxable period shall be calculated.

Congress RESALS

Where a new business commences, the period to which the provisions of Article 25 of the Value-Added Tax Act are applied shall be calculated from the beginning of the taxable period after the final return for the first taxable period pursuant to the provisions of the proviso of Article 74-2 (1) of the Enforcement Decree of the Value-Added Tax Act. In such cases, the application of the provisions of Article 25 (1) of the Value-Added Tax

Related statutes

Article 25 of the Value-Added Tax Act

Main text

1. A summary of the contents of inquiry;

A person himself/herself has newly built a commercial building and registered his/her business as a general taxable person pursuant to the proviso of Article 5 (1) of the Value-Added Tax Act with the scheduled date of commencement of business on July 01, 198, and with the scheduled date of commencement of business on November 05, 1987. However, due to the delay in construction of the building, the construction of the building was completed on August 19, 198, and the lease was commenced from August 20, 198. Therefore, the amount of income did not accrue before 19.08. The tax base for the second taxable period of 1988 is expected to be 28,800,000 won annually converted to the amount of 12,00,000 won. In the above case, there is any two opinions as follows at the time of conversion to the special taxable period, and thus, it becomes a special taxable period from February 1, 1989 to February 20, 1988.

2. Relevant tax-related Acts and subordinate statutes (Acts, Enforcement Decree, Enforcement Rule, and General Provisions);

○ Article 25 of the Value-Added Tax Act