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공동주택 관리비에 포함된 청소비의 부가가치세 면제 여부
조세심판원 질의회신 | 2001-12-13 | 서삼46015-10884 | 기타
Document Number

Western 46015-1084 ( December 14, 2001)

Items of Taxation

special provisions

Journal

Value-added tax shall be exempted on general management expenses among entrusted management services for all collective housing, but where the relevant general management expenses include cleaning expenses and similar expenses, cleaning expenses and value-added tax shall not be exempted on them.

Congress RESALS

In the case of Ear inquiry, value-added tax shall be exempted for the general management expenses referred to in subparagraph 1 of attached Table 3 of the Decree on the Management of Multi-Family Housing among the entrusted management services of all multi-family housing provided by a housing management operator referred to in subparagraph 3 of Article 3 of the Housing Construction Promotion Act until December 31, 2003 pursuant to the provisions of Article 106 (1) of the Restriction of Special Taxation Act and Article 106 (5) of the Enforcement Decree of the same Act, but in the case of collecting the relevant general management expenses including the cleaning expenses and similar expenses referred to in subparagraph 2 of attached Table 3 of the same Decree, value-added tax shall not be exempted for the relevant cleaning expenses and similar expenses.

Related statutes

Article 106 of the Restriction of Special Taxation Act 【Exemption of Value-Added Tax】

Main text

1. A summary of the contents of inquiry;

Where a housing management operator selects a management entity of collective housing and concludes an entrusted management contract with the council of occupants' representatives of the relevant collective housing to include personnel expenses for the cleaning members in the general management expenses, and receives personnel expenses for the relevant housing management operator, whether value-added tax is levied on the cleaning personnel expenses.

2. Materials on the contents of questioning;

(a) related tax laws and regulations (law, Enforcement Decree, and Enforcement Rule);

○ Article 106 of the Restriction of Special Taxation Act (Article 106 of the Restriction of Special Taxation Act amended on October 21, 200)

(1) The supply of goods or services falling under any of the following subparagraphs shall be exempted from the value-added tax. In this case, the provisions of subparagraphs 1 through 3, 4-2 and 9 shall apply only to the portions supplied not later than December 31, 2003 (latter part of May 24, 2001).

1. Above 4. omitted

4-2. Management services that are prescribed by the Presidential Decree from among the management services that a housing management operator and a project proprietor supply to a collective housing under subparagraph 3 of Article 3 of the Housing Construction Promotion Act from among the management entities under subparagraph 4 of the same Article (Newly Inserted by Act No. 649, May 24

4-3. Management services prescribed by the Presidential Decree from among the management services that a housing management operator and a project proprietor supply to an apartment house (limited to the national housing under subparagraph 4) under subparagraph 3 of Article 3 of the Housing Construction Promotion Act from among the management entities under subparagraph 4 of the same Article;

○ Article 106 of the Enforcement Decree of the Restriction of Special Taxation Act 【Exemption of Value-Added Tax】

(1) Above ④ omitted.

(5) The term "those prescribed by Presidential Decree from among management services" in Article 106 (1) 4-2 and 4-3 of the Act means services provided by a housing management operator and a project undertaker for the costs falling under any of the following subparagraphs (Newly Inserted by Presidential Decree No. 17240, Jun. 12, 2001>

1. In the case of collective housing subject to the application of Article 15 of the Decree on the Management of Collective Housing: General management expenses under subparagraph 1 of the attached Table 3 of the same Decree (excluding the entrusted management fees and the management expenses under subparagraphs 2 through 8 of the attached Table 3 of the same Decree and the expenses similar thereto, if they are included in the Dong management expenses); and

2. In the case of the collective housing not subject to Article 15 of the Decree on the Management of Collective Housing: Expenses equivalent to the general management expenses under subparagraph 1 (Newly Inserted by Presidential Decree No. 17253, Jun. 12,

Article 15 of the Decree on Management of Multi-Family Housing 【Management Expenses, etc.】

(1) Management expenses under Article 38 (12) of the Act shall be the sum of the monthly amounts of the following items, and the composition thereof shall be as shown in attached Table 3:

1. General management expenses;

2. Cleaning expenses;

3. Not more than the omission;

(b) Relevant or similar cases (basic rules, judicial precedents, review and judicial precedents, and established rules);

○ ○ 46015-10463, October 15, 2001

Among the entrusted management services for the collective housing provided by the housing management operator under subparagraph 4 of Article 3 of the Housing Construction Promotion Act not later than December 31, 2003 under Article 106 (1) of the Restriction of Special Taxation Act and Article 106 (5) of the Enforcement Decree of the same Act, the value-added tax shall not be imposed on the general management expenses under subparagraph 1 of attached Table 3 of the Decree on the management of collective housing among the entrusted management services for all the collective housing provided by the housing management operator under subparagraph 3 of the same Article of the same Article; however, in case where the relevant general management expenses include

○ Additional 46015-959, October 29, 2001

With the amendment of Article 106 (1) of the Restriction of Special Taxation Act and Article 106 (5) of the Enforcement Decree of Article 106 (5) of the Enforcement Decree of the same Act until December 31, 2003, the value-added tax shall be exempted for general management expenses under subparagraph 1 of attached Table 3 of the Decree on the Management of Multi-Family Housing among the entrusted management services for all collective housing under subparagraph 3 of Article 3 of the Housing Construction Promotion Act by a housing management operator and a project proprietor from among the management entities under subparagraph 4 of Article 3 of the same Act until December 31, 2003;

From October 201, 2004, among the entrusted management services for the collective housing corresponding to the national housing (house with a size of 85 square meters or less per household) from the date of the management of the collective housing, it is difficult to inform that the value-added tax is exempted for the general management expenses under subparagraph 1 of attached Table 3 of the Decree.

Separate: Details of the composition of management expenses (Article 15 related) of the Decree on the Management of Multi-Family Housing (attached Table 3)

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