Additional 46015-767 (193.05.20)
The annual fee is paid through the membership system and the value-added tax is levied on the services that offer services, such as good offices for teachers, full-time training, regular cultural events, etc. for a fixed period of time.
It is the supply of services under Article 7 (1) of the Value-Added Tax Act to the members, which receives annual fees through the membership system and offers services such as good offices for teachers' training, remaining organization, and regular cultural events for a specified period, on which value-added tax is levied.
Article 7 (Supply of Services)
1. A summary of the contents of inquiry;
The company is permitted to operate a marriage counseling center business on March 12, 1993 in accordance with Article 5(1) of the Family Rite Act. Therefore, the company solicits unmarried male and female members through a nature analysis program utilizing the computer system by recruiting unmarried female members, and operates a business to arrange for a meeting after allowing them to receive a relative protocol and make a decision on whether they have passed by receiving a certain amount of membership fees, and provides them with teaching services, recommendation services, and incidental services (grouping and regular cultural events, etc.) for a certain period of time.
Whether the business permitted under section 5(1) of the Family Rite Act constitutes a tax exemption under the Value-Added Tax Act.
A: Tax exemption service under the Value-Added Tax Act is applicable.
Reasons: Services provided by the company shall be considered as marriage counseling services pursuant to Article 12(1)13 of the Value-Added Tax Act, Article 35(2)(e) of the Enforcement Decree of the same Act, and Article 11-3(2)1 of the Enforcement Rule of the same Act. On the other hand, services provided by the company shall be included in marriage counseling services such as group hosting and regular cultural events pursuant to Article 1(4) of the Value-Added Tax Act and Article 3(1) of the Enforcement Decree of the same Act.
B: It falls under tax services under the Value-Added Tax Act.
For reasons: Value-added tax shall be levied on the supply of general services.
2. Relevant tax-related Acts and subordinate statutes (Acts, Enforcement Decree, Enforcement Rule, and General Provisions);
○ Article 7(1) of the Value-Added Tax Act