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기타 부가가치세 예정고지를 받은 경우 납세의무 성립일

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댓글 댓글 1건 조회Hit 56,571회 작성일Date 25-01-17 00:04

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Q. 2024년 10월 25일을 납부기한으로 고지된 부가가치세 예정고지의 납세의무 성립일이 궁금합니다.

국세기본법 제21조에 따르면 예정신고기간ㆍ예정부과기간에 대한 부가가치세의 납세의무 성립시기는 예정신고기간ㆍ예정부과기간이 끝나는 때라고 되어있는데, 위와 같이 예정고지를 받은 경우에는 예정부과기간이 끝나는 때가 언제인지 궁금합니다.

A. 질의의 경우 부가가치세법 제48조 제3항이 적용됨에 따라, 2024년 10월 25일을 납부기한으로 고지된 부가가치세에 대한 납세의무 성립일은 ‘2024년 9월 30일’인 것입니다.

관련규정 : 국세기본법 제21조[납세의무의 성립시기], 부가가치세법 제48조[예정신고와 납부]

이전글지역주택조합, 재건축ㆍ재개발조합의 과밀억제권역 내 부동산 취득 중과세 해당 여부 25.01.17
다음글고지서 수령 후 납부기한 연장승인을 받은 경우 심판청구기간 기산일 25.01.17

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graham 작성일 Date 25-04-12 18:14

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