earticle

영어

In view of the growth of e-commerce, it is necessary to establish Value Added Tax base for electronic services under the VAT Act. And it is necessary to harmonize with the foreign trade law and the Customs Act which is related to import customs clearance. In order to impose VAT on imports of electronic services and establish a sound and sincere taxation climate for the importation of electronic services, it is important to identify the limitations of the system in the VAT Law and the necessary systems in the Foreign Trade Law and the Customs Act related to importation.