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FAQ

Who is liable to value added tax?

  • Poster 운영자
  • Date2020.11.11.
  • Read338

A person, who engages in the supply of goods or services independently in the course of business, whether or not for profit, is liable to value added tax. Taxpayers include individuals, corporations, national and local governments, associations of local authorities, any bodies of persons, and unincorporated foundations of any other organizations are generally subject to Value Added Tax.

A person who newly starts a business shall register the required particulars of each business place within twenty days from the business commencement date. The particulars may be registered before the business commencement date. Then the tax office having jurisdiction over the business place of the trader shall issue a business registration certificate to the trader concerned.



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