No. 34020
Promulgation Date 2023-12-26
Ministry of Finance and Economy
ALL
article Contents
Article 1 (Purpose)
Article 2 (Scope of Foreign Tourists)
Article 3 (Scope of Target Goods)
Article 4 (Scope of Tax-Exempted Sellers)
Article 5 (Designation of Duty-Free Shops and Revocation of Such Designation)
Article 5-2 (Operator of Refund Counter)
Article 6 (Application of Zero-Rate Value-Added Tax and Refund of Individual Consumption Tax)
Article 7 (Exclusion from Application of Zero Tax Rate and Refund)
Article 8 (Procedures for Sale of Duty-Free Goods)
Article 9 (Confirmation of Transfer by the Head of Customs Office)
Article 10 (Remittance of Amount Equivalent to Tax)
Article 10-2 (Refund or Remittance of Amount Equivalent to Tax)
Article 10-3 (Delivery of Certificate of Refund/Remittance)
Article 10-4 (Special Cases concerning Refund of Amount Equivalent to Tax through Electronic Certificate of Sales)
Article 11 (Return of Value-Added Tax)
Article 12 (Application for Refund of Individual Consumption Tax)
Article 13 (Relationship to Other Statutes or Regulations)
Article 14 (Orders)
Article 15 (Delivery of Detailed Statement of Transfer/Sales of the Goods Subject to Individual Consumption Tax)
Article 16 Deleted.
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ADDENDA <Presidential Decree No. 14438, Dec. 23, 1994>
ADDENDA <Presidential Decree No. 14472, Dec. 31, 1994>
ADDENDA <Presidential Decree No. 15974, Dec 31, 1998>
ADDENDA <Presidential Decree No. 16607, Dec. 3, 1999>
ADDENDA <Presidential Decree No. 16655, Dec. 31, 1999>
ADDENDA <Presidential Decree No. 17042, Dec. 29, 2000>
ADDENDA <Presidential Decree No. 17466, Dec. 31, 2001>
ADDENDA <Presidential Decree No. 18631, Dec. 31, 2004>
ADDENDA <Presidential Decree No. 20516, Dec. 31, 2007>
ADDENDA <Presidential Decree No. 20720, Feb. 29, 2008>
ADDENDA <Presidential Decree No. 22581, Dec. 30, 2010>
ADDENDA <Presidential Decree No. 24370, Feb. 15, 2013>
ADDENDA<Presidential Decree No. 24638, Jun. 28, 2013>
ADDENDA <Presidential Decree No. 26488, Aug. 18, 2015>
ADDENDA <Presidential Decree No. 26831, Dec. 31, 2015>
ADDENDA <Presidential Decree No. 27840, Feb. 7, 2017>
ADDENDA <Presidential Decree No. 28514, Dec. 29, 2017>
ADDENDA <Presidential Decree No. 30393, Feb. 11, 2020>
ADDENDUM <Presidential Decree No. 31380, Jan. 5, 2021>
ADDENDA <Presidential Decree No. 31445, Feb. 17, 2021>
ADDENDA <Presidential Decree No. 32417, Feb. 15, 2022>
ADDENDA <Presidential Decree No. 34020, Dec. 26, 2023>