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조세심판원 질의회신 | 1995-08-17 | 부가46015-1532 | 부가
Document Number

Additional 46015-1532 (Law No. 18, 1995)

Items of Taxation

Addition

Journal

Where a Korean national residing abroad who has not been registered as a resident in the Republic of Korea registers his/her resident registration number and a certified copy of the same register, the national residing abroad registration number and a certified copy of the same register shall be used in lieu of

Congress RESALS

Where a Korean national residing abroad who has not been registered as a resident in the Republic of Korea registers pursuant to Article 5 (1) of the Value-Added Tax Act, he/she shall use the national’s “resident registration number and a certified copy of the same register”, which is verified by the Korean national abroad

Related statutes

Article 5 of the Value-Added Tax Act

Main text

1. A summary of the contents of inquiry;

In order to establish a business place in Korea, it is known that it will substitute for a certified copy of the resident registration certificate attached to the application for the business registration certificate.

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

【Registration】 Article 5(1) of the Value-Added Tax Act