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법인본사의 수도권외의 지역으로의 이전에 대한 임시특별세액감면
조세심판원 질의회신 | 2003-10-20 | 서이46012-11819 | 기타
Document Number

West 46012-11819 ( October 21, 2003)

Journal

The period for which a construction business corporation has been unable to engage in normal business activities, such as business suspension, for not less than five consecutive years retroactively from the date of the relocation registration of its head office, shall be excluded;

Congress RESALS

In the case of your interpellation, it is difficult to reply accurately because it is unclear whether a construction corporation concurrently carries on any business other than the construction business related to the real estate, the building permission of which is restricted, or whether a construction corporation has carried on the business subject to reduction or exemption for at least five consecutive years retroactively from the date of the registration of relocation of its head office under Article 60-2 (2) 2 of the Enforcement Decree of the Restriction of Special Taxation Act, the period during which it has been unable to carry on normal business activities, such as suspension of business due to the restriction on construction permission, etc.

Related statutes

【Temporary special tax amount reduction or exemption for the relocation of a corporation’s factory or head office outside the Seoul Metropolitan area】

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