Document Number
Additional 46015-2048 (Law No. 10, 1998)
Items of Taxation
special provisions
Journal
The provisions of Article 100-2 of the Regulation of Tax Reduction and Exemption Act shall be the reduction of 50/100 of the payable tax amount for the portion of transport services provided by general taxi transport business operators, and the input tax amount for fixed assets used for the relevant business shall not be deducted
Congress RESALS
E In the case of E-Question, reference to the inquiry of similar contents is given.* Additional 46015-108, and Article 100-2 of the Regulation of Tax Reduction and Exemption Act of May 25, 1998 is to reduce 50/100 of the payable tax amount for the portion of the transport service provided by a general taxi transport business operator under the Automobile Transport Business Act, and the input tax amount related to the purchase of fixed assets used for the business is not deducted;
Related statutes
Article 100-2 of the Regulation of Tax Reduction and Exemption Act
Main text
1. Materials on the contents of questioning;
(a) Similar cases:
○ Additional 46015-1108, May 25, 1998
The provisions of Article 100-2 of the Regulation of Tax Reduction and Exemption Act are to reduce 50/100 of the tax amount to be paid for the portion of transport services provided by general taxi transport business operators under the Automobile Transport Business Act, and when calculating the tax amount to be paid, the input tax amount related to the purchase of fixed assets
○ Additional 46015-973, 1996 May 20, 199
The provisions of Article 100-2 of the Regulation of Tax Reduction and Exemption Act shall be the reduction of 50/100 of the payable tax amount for the portion of the transport service provided by a general taxi transport business operator under the Automobile Transport Business Act, and it shall not be applicable to the portion of the sale of fixed assets