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