5월의Tax News Flash는 역외 전자상거래에 대한 부가세 부과와 관련, 재무부 규정 No. 48/PMK.03/2020 (“PMK-48”)을 다루고 있습니다. PMK-48은 과세지역 외에서 전자상거래를 통해 과세지역 내로 무형의 과세재화나 과세용역을 공급하는 거래에 대하여 10%의 부가세를 부과하는 규정으로 부가세 납부대상이 되는 무형의 과세재화나 과세용역의 목록, 부가세 징수 및 납부의 프로세스, 부가세징수의무자의 보고의무 등에 대해 언급하고 있습니다.
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