What's New
  • Extension of the special tax exception system in limit test in entertainment expense
  • CKC
    Views: 6108, 2017.07.05 19:05:13
  • 4. Extension of the special tax exception system in limit test in entertainment expense

     

    (Current)

    • The special tax exception system: Base amount for entertainment expense in limit test is KRW 24,000,000 for small and medium size enterprise;

      (Note) It was KRW 18,000,000 when this tax exception was not applied

    • End of application of this special tax exception system: By December 31, 2016

     

    (New)

    • The special tax exception system: Base amount for entertainment expense in limit test is KRW 24,000,000 for small and medium size enterprise (No change);

    • End of application of this special tax exception system: By December 31, 2018

       

      (Effective date)

    This change is effective to the financial year filed from February 3, 2017

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100 4419 2017.08.18
99 3995 2017.08.03
98 4537 2017.08.02
6108 2017.07.05
96 6204 2017.07.04
95 5751 2017.06.21
94 6106 2017.06.19
93 6311 2017.06.16
92 17163 2016.09.19
91 17819 2016.09.06
Tag
  • INAA GROUP
  • Compandben SA
  • High Street Partners
  • Invest Korea
  • Seoul Global Center
  • Knowing about Korea
  • National Tax Service
  • Minstry of Labor
  • National health Insurance
  • National Pension Service
  • Compensation & Welfare Service