In supplying goods or services, an entrepreneur shall collect the value-added tax, which is computed by applying the tax rate prescribed in Article 30 to their value of supply under Article 29 (1), from the person who is supplied with such goods or services.
Laws › Value-added Tax Act › SECTION 2 Charging in Transaction and Tax Invoices
Value-added Tax Act — Article 31 (Charging in Transaction)
부가가치세법 제31조
This English translation is based on the Korean text effective 2024-01-01. The Korean law has since been amended (current version effective 2026-01-02) — check the Korean original.
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