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Cancellation or retroactively issuing of Cash Receipt
작성자
Manager
조회수
54
날짜
2019-04-05
첨부파일

 

                                                                                                                Written date: 2019. 01. 28

                                                                                                   

 

 <1> Issuing of cash receipt

Cash receipt shall be issued when the Party is paid with cash (when cash was paid on account) for providing goods and services. Cash receipt cannot be retroactively issued for the received cash. However, if there is any modification such as cancellation of provided goods or changes in items, it can be issued with revised form.

        

<2> Cancellation process for incorrect cash receipt

(1) When cash receipt is incorrectly issued, the receipt can be modified through ARS or card terminal

(2) Call NTS center (126) and cancel by pressing menu “cancellation of cash receipt” and input “initial approval number, initial transaction date, initial trading amount”.

 

<3> Case example

(1) Cancellation and applied cash amount for reporting VAT, when recognizing cash receipt was mistakenly issued in Dec 2018 to 1,000,000KRW instead of 100,000KRW in Jan 2019.

*Cancel 900,000KRW by input initial approval number following cash receipt cancellation process in 2019.

*When reporting VAT in 2018 and 2019, report the amount considering cancellation amount of 900,000KRW even if the amount checked in Hometax is differed.

*When tax authority requires explanation for differed cash amount in Hometax cash receipt website, explanation shall be provided based on the initial approval number.

 

           

<4> Retroactively issuing cash receipt

(1) Device for issuing cash receipt cannot set the date, therefore retroactively issuing cash receipt with past date is impossible, the cash receipt is reflected as issuing date on Hometax.

(2) If a party who are obliged to issue cash receipt data submits transactions which did not issued cash receipt, even though a party received cash in return for providing goods and services, jurisdiction tax office check the history and issue cash receipt with the actual transaction date within 2 months.

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