Laws › Value-added Tax Act › CHAPTER VII SIMPLIFIED TAXATION

Value-added Tax Act — Article 68 (Decisions, Rectification, and Collection as Regards Simplified Taxable Persons)

부가가치세법 제68조

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.

(1) With respect to any decision on and rectification of the tax base and the amount of tax payable for any simplified taxable person, Article 57 shall apply mutatis mutandis.

(2) Deleted. <Dec. 22, 2020>

(3) Deleted. <Dec. 22, 2020>

(4) With respect to the collection of value-added tax from simplified taxable persons, Article 58 shall apply mutatis mutandis.

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