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조세심판원 질의회신 | 1996-08-13 | 부가46015-1655 | 부가
Document Number

Additional 46015-1655 (Law No. 14, 1996)

Items of Taxation

Addition

Journal

The sales claim that can be deducted from bad debt after the extinctive prescription under the Commercial Act is applied from the transaction related to the sales claim for which the extinctive prescription is completed, and is applied regardless of whether the bad debt is depreciated

Congress RESALS

1. The amended provisions of Article 63-2(2)(Presidential Decree No. 15103, Jul. 01, 1996) of the Enforcement Decree of the Corporate Tax Act (Presidential Decree No. 15103, Oct. 1, 1996) (amended by Presidential Decree No. 15103, Oct. 1, 1996; Presidential Decree No. 15103, Oct. 21, 1996; Presidential Decree No. 15104, Oct. 21, 1996; Presidential Decree No. 15106, Jan. 2, 2006; Presidential Decree No. 15100, Jan. 2, 2006; Presidential Decree No. 15106, Feb. 3, 2006; Presidential Decree No. 18100, Feb. 3, 2006; Presidential Decree No. 18100, Jan. 2

Related statutes

Article 17-2 of the Value-Added Tax Act