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Is using mileage point included in tax assessment standard?
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2018-01-19
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            Is using mileage point included intax assessment standard?

 

                                                       Written by Kang, Sam Yup.

                                                       Translated by Park, Eun Kyung.

 

<1> Business operator deposit mileageby the sales ratio to the customer.

Customer is supplied goods and pay with thedeposited mileage.

This mileage amount is included in valueadded tax assessment standard.

 

<2> Business operator who runscasino, hotel and golf course deposit mileage point to the

Customer.

The customer use hotel etc and pay with themileage point.

This mileage point amount is not includedin value added tax assessment standard.

 

<3> Goods is included in tax assessment standard.

Supplying service is not included in tax assessment standard.

 

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