(1) The period during which the provisions regarding the issuance of receipts apply or cease to apply under Article 36 (1) 2 (a) shall be from July 1 of the year following the year in which the aggregate amount of proceeds from supply (referring to the amount converted under Article 61 (2) in cases of a sole proprietor starting a new business) from January 1 to December 31 of the year falls short of, or becomes equal to or greater than, 48 million won, to June 30 of the next year. <Amended on Dec. 31, 2023>
(2) The period during which the provisions for issuing receipts apply pursuant to Article 36 (1) 2 (b) shall be from the commencement date of the business to June 30 of the year following the year in which the business commences.
(3) Matters necessary for the period applicable to the issuance of receipts under paragraphs (1) and (2) shall be prescribed by Presidential Decree.[This Article Newly Inserted on Dec. 22, 2020]