Chapter1 General Provisions
Article 1
These Regulations are adopted pursuant to Article 30-1 of the Value-Added and Non-Value-Added Business Tax Act (hereafter “the Act”).
A business entity shall conduct taxation registration in accordance with these Regulations.
Article 2
The taxation registration for a business entity as prescribed in Subparagraphs 1 through 3, Article 6 of the Act shall be complied with the provisions in all Sections and Articles of Chapter II.
The taxation registration for a business entity as prescribed in Subparagraph 4, Article 6 of the Act shall be complied with the provisions in all Sections and Articles of Chapter III.