Value Added Tax on Offshore E-Commerce Transactions Implementing Rules

Value Added Tax on Offshore E-Commerce Transactions


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DGT는 역외 전자상거래에 대한 부가세와 관련, 재무부규정 No. 48/PMK.03/2020 (“PMK-48”)을 보완하는 규정인 국세청규정 PER-12/PJ/2020 (“PER-12”)을 발표했습니다. PER-12는 부가세 징수의무자로 지정되는 전자상거래 사업자(e-Commerce Business Provider, ECBP)의 조건, DGT의 부가세 징수의무자의 지정과 취소, 그리고 부가세 징수의무자가 이행하여여 할 의무 등에 대해 언급하고 있습니다.

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