A person who receives supply of services from a non-resident or foreign corporation in case of ⅰ) or ⅱ) shall collect the VAT at the time of the payment for such services and pay the amount to the government, except in cases where services received are used in taxable operations.
ⅰ) A non-resident or a foreign corporation not owning a place of business in Koreaⅱ) A non-resident or foreign corporation with a permanent establishment supplies service not attributable and related to a domestic place
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