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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