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조세심판원 질의회신 | 2005-05-22 | 부가-1782 | 기타
Document Number

Value-1782 (205.05.23)

Journal

Time of supply for construction services to be settled after completion of construction works without any agreement on the amount of construction works.

Congress RESALS

Where the construction works are settled and notified after the completion of construction works without any agreement on the original construction amount, and the executor confirms the contract, the time of supply for the relevant construction services shall be the time of supply under Article 22 (3) of the Enforcement Decree of the Tax Act, and the price of supply shall be determined.

Related statutes

Article 9 of the Value-Added Tax Act