COVID-19 판데믹에 따른 세제혜택

COVID-19 판데믹에 따른 세제혜택


이번 Tax News Flash에서는 COVID-19 판데믹에 따라, 정부가 발표한 두가지 조세정책을 다루고 있습니다:

  • 정부령(PERPPU) 1호는 법인세율 인하, 전자상거래(e-commerce)에 대한 과세 , 그리고 납세자의 권리행사와 의무이행, 각각에 따른 발행, 제출기한이 force majeure period에 해당하는 경우, 관련된 기한 등의 연장 등을 확정하였습니다.
  • 재무부규정 PMK-44(*)은 COVID-19에 영향을 받는, 특정산업과 관련된 납세의무자에 대한 세제혜택을 제공합니다.

(*) 4월 27일부터 유효한 PMK-44는 PMK-23을 대체하며, PMK-23은 폐지됩니다. PMK-44는 PMK-23보다 확장된 세제혜택을 제공합니다.

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