The supply of the following goods and services is zero-rated and the input tax incurred is refundable. Zero-rating is applicable only to traders who are residents or domestic corporations. However, in the case of international transportation service by ships or aircraft, traders who are non-residents or foreign corporations are subject to zero-rating on a reciprocity basis.
ⅰ) Goods for exportationⅱ) Services rendered outside Koreaⅲ) International transportation service by ships and aircraftⅳ) Other goods or services supplied for foreign exchange earning
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