Nominee scope for a person suppliedelectricity

 

31^stJan 2018 

Writtenby Kim, Jae Sun 

Translatedby Park, Eun Kyung

1. Outline

Let me look through if exemptedtaxpayer and simplified tax payer is included in nominee supplied electricity.

2. Related law

■ Additionaltax 32-69-7

Nomineescope supplied electricity includes non general tax payer.

■ Additional tax 69

Electricity supplier can issue taxinvoice to the nominee and nominee can issue tax invoice to the person who usedelectricity actually.

3. Conclusion

 (1) When a nominee supplied electricity andreal user are different , even if nominee is not general tax payer a nomineecan issue tax invoice to a real user.

 (2) According to the value added tax decree69, if a nominee issued tax invoice to a real user it is regarded as supplierissued to a real user.

Rea user can be deducted input taxeven if the tax invoice is issued by non general tax payer.