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사업개시전 사업자등록시 업태와 종목
조세심판원 질의회신 | 2005-04-28 | 서면인터넷방문상담3팀-568 | 기타
Document Number
Written Internet Visit Counseling Team-568 (29 April 2005)
Journal
If registration is made before the date of commencing the business, the type of the business to be actually operated shall be entered in the column of business registration application.
Congress RESALS
If a person who intends to start a new business registers before the date of commencing the business under the proviso of Article 5 of the Value-Added Tax Act, the type of business which he intends to actually operate shall be stated in the column of business registration application.
Related statutes
Article 5 of the Value-Added Tax Act