간이영수증2022. 11. 23. 8:00
Simple receipt limit / Simple receipt form attached
hello. This is Kutax.
Today, we will learn about simple receipts, also called simple invoices, and share the ‘simple receipt form’.
A simple receipt form is attached. The password will be shared in the comments.
Now let’s look at the simple receipt in detail.
1. Proof of eligibility: tax invoice, invoice, cash receipt, credit card sales slip
The most important materials for preparing taxes are electronic tax invoices, electronic invoices, cash receipts, credit card sales slips, etc., which are called ‘eligible proof’. However, there are unavoidable cases where a simple receipt must be issued or received.
Simple receipts are not recognized as eligible evidence under the Value-Added Tax Act, and are only recognized when the amount is less than 30,000 won under the Income Tax Act.
2. Simplified receipts are subject to additional tax for insufficient documentation.
If you do not receive proof of eligibility, additional taxes will be imposed accordingly. This is called an additional tax for lack of proof. This is literally an additional tax that occurs when you do not have proof. This is related to income tax and corporate tax reporting, and when reporting value-added tax, there is a disadvantage in not being able to recognize the amount if there is no relevant proof. If you do not receive proof of eligibility or receive proof that is different from the facts, an additional tax of 2% of the amount not received or the amount that is different from the facts will be charged.
3. Simplified receipt limit
In the case of simple receipts, a limit of 30,000 won per transaction can be processed.
In the case of congratulatory and condolence expenses, there is an exception in that expenses can be processed up to 200,000 won per case through evidence such as a wedding invitation or death certificate. In addition, in the case of expenditures due to employee congratulations and condolences, expenses can be recognized as welfare expenses within a reasonable range in accordance with social norms.
4. Cases where no evidence of eligibility is required
If you receive a simple receipt rather than proof of eligibility, it is difficult to receive recognition for expenses, and the limit is also very small, so it is important to receive proof of eligibility as much as possible. However, there are exceptions that can be recognized as expenses without additional tax even without proof of eligibility.
① Transactions with the state or local governments
② Transactions with simplified taxpayers located in town/myeon areas
③ When services are supplied from financial or insurance companies
④ Direct transactions with farmers and fishermen
⑤ Transactions with non-profit corporations
⑥ Overdue interest payment
⑦ Transfer of business
⑧ Business income withholding tax transaction
⑨ Broadcasting services and communication fees
⑩ Cases prescribed by Ordinance of the Ministry of Finance and Economy, such as taxi fares
⑪ Transactions by subscribers of the computerized sales integrated management system, such as admission tickets
In addition, if the transaction is with a simplified taxpayer who cannot issue an electronic tax invoice, it is difficult to receive proof of eligibility. In this case, it is recommended to have supporting documents such as a simple receipt or bank transfer receipt. Additionally, in transactions with individuals other than businesses, expenses can be processed by organizing documents that prove payment, such as contracts or bank remittance receipts.
◆ This is a post about income tax expense processing.
This is related to welfare expenses and entertainment expenses. Please note.
https://blog.naver.com/kuutax/222930959510
Income tax expense processing – Employee dinner expenses, welfare expenses, entertainment expenses Hello. This is Kutax. Today, I use it for employee dinner expenses…
blog.naver.com
Tax accounting inquiry 02-568-2016
– Trust is our top priority.
*Customized tax accountant by tax accountant
-Cutax Yeongdeungpo Tax Accountant
-Cutax Guro Digital Complex Branch
-Tax accountant specializing in bookkeeping
-10,000 reported accident-free
-Specialized in tax refund for rectification claims
-Tax deduction application tax ledger
Health insurance premium + national pension tax savings
– Secure tax reporting after-sales service
✔Neighbor applications welcome
