1. Reason for proposal
○ Supplementation for the efficient implementation of the electronic (tax) bill system by prescribing a clear procedure for standard certification work of electronic (tax) bill system business operators to meet amended Article 50(2) of the “Enforcement Rules of the Value-Added Tax Act”
* Business operators to register the electronic tax bill equipment or system shall acquire standard certification from the Commissioner of the National Tax Service and shall submit a request for registration.
2. Main content
○ Standard certification work is clearly stated in the name of the notification.
- With the National Tax Service designated as the standard certification institution of electronic (tax) bills, standard certification work is clearly prescribed.
○ Establishment of standard certification procedure and standard to meet the amended delegation laws.
- Definition of standard certification terms of electronic tax bills and establishment of standard certification procedure governing system business operators in registering the equipment or system
