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Document Number

Documentary Laws and Regulations-167 ( November 06, 2014)

Items of Taxation

Certificates of merit

Journal

In cases where the Minister of Strategy and Finance confirms that the requirements of a good public interest corporation, etc. are satisfied, upon request by the relevant competent authority, he/she applies to the good public interest corporation, which meets the requirements;

Congress RESALS

In the case of in writing, where the good public interest corporation, etc. under the main sentence of Article 16 (2) of the Inheritance Tax and Gift Tax Act has satisfied all the relevant requirements under Article 13 (5) of the Enforcement Decree of the same Act and Article 4 (1) of the Enforcement Rule of the same Act and has been verified by the Minister of Strategy and Finance as the good public interest corporation, etc. after having requested the relevant competent authority to verify whether the relevant requirements have been met, the time when the good public interest corporation, etc. is applied to the good public interest corporation, etc. shall be the starting date of the relevant business year. (The same purport: Property Tax and the Ministry of Strategy and Finance Ordinance

Article 16 of the Inheritance Tax and Gift Tax Act