Even though you paid lawyer or tax accountant in cash in the second half
of last year and did not receive cash receipts, you will get the additional
income deductions. However, this applies only if you report the amount paid
when filing global income tax returns in May.
The National Tax Service announced that the details of cash receipts issued
by professional service providers in the second half of last year will be available
at www.taxsave.go.kr.
To this end, the NTS forced providers of 15 types of professional services
to report and submit the list of transactions for which tax invoices, credit
card sales slips or cash receipts were not issued when filing VAT returns.
The providers of 15 professional services include lawyer, patent lawyer,
judicial scrivener, certified public accountant, tax accountant, management
consultant, appraiser, adjuster, customs clearance business, construction business,
surveying business, etc.
The NTS expanded the scope of businesses affected to wedding halls, postpartum
care centers and realtors, allowing consumers who have not received cash receipts
to enjoy additional income deductions.
