ENGLISH

- The side dish store operator corresponds to the category of a business operator, and the business operator is obliged to pay VAT (Subparagraph 1 of Article 3 of the Value Added-Tax Act).

- Of those who launch new businesses, a person who is not a per-business unit taxable entrepreneur shall apply for business registration for each of his/her business establishment, while a per-business unit taxable entrepreneur shall apply for business registration for headquarters or main office of the corresponding business unit with the head of a tax office within 20 days of the business commencement. However, a person who intends to newly start a business may file an application for business registration even before the commencement date of the business (Article 8(1), (2) and (3) of the Value-Added Tax Act).

- A business has to be also registered pursuant to the Income Tax Act, a business operator who has registered his/her business according to the Value-Added Tax Act shall be deemed to have completed the business registration (Article 168(2) of the Income Tax Act).

- If an entrepreneur fails to register the business, the head of the tax office having jurisdiction over the place of business may register the entrepreneur’s business after inspecting his/her business (Article 11(6) of the Enforcement Decree of the Value-Added Tax Act).

- The entrepreneur seeking business registration shall submit to the head of a competent tax office or other heads of tax offices favorable for the applicant an application for business registration that provides the applicant’s personal information, the reason for filing an application for business registration, the date of business commencement or the commencement date for the business installation, and if necessary, shall attach additional x-documents (Article 11(1) of the Enforcement Decree of the Value-Added Tax Act, Subparagraph 1 of Article 9(1) of the Enforcement Regulations of the Value-Added Tax Act).

- Where an entrepreneur whose business has been registered suspends or closes his/her business or he/she is found to not have commenced a business, the entrepreneur shall promptly file (including via the national tax information and communications network) a report on business suspension (closure) stating the following, with the head of a tax office or the head of any other tax office chosen at the convenience of the reporting person (Article 8(8) of the Value-Added Tax Act and Article 13(1) of the Enforcement Decree of the Value-Added Tax Act).

- The above report on business closure filed shall be accompanied by a business registration certificate (Article 13(2) of the Enforcement Decree of the Value-Added Tax Act).

- A person who intends to be issued with a fixed date for the lease agreement for a commercial building shall submit an application for a fixed date to the head of a competent tax officer. However, if the purpose is to lease part of a commercial building, the drawing that covers the relevant part must be submitted along with the application for the fixed date (Article 2 (1) of the Rules on the granting of fixed dates on the commercial lease agreement and the provision of lease information).