VAT Report - General Taxpayer tax_units previous_tax_period Amount balance Tax Amount tax 1. Filing Information KR_FI 0 Tax Base and Output Tax KR_OT 1 VAT Taxed KR_OTVT 2 (1) Tax Invoice Issued KR_OTVTTII 4 balance tax_tags GT1a tax tax_tags GT1b (2) Tax invoice issued by purchasee KR_OTVTTIP 4 balance tax_tags GT2a tax tax_tags GT2b (3) Card or Cash Receipt Issued KR_OTVTC 4 balance tax_tags GT3a tax tax_tags GT3b (4) Others KR_OTVTO 4 balance tax_tags GT4a tax tax_tags GT4b Zero Rate KR_OTZR 2 (5) Tax Invoice Issued KR_OTZRTII 4 balance tax_tags GT5a tax tax_tags GT5b (6) Others KR_OTZRO 4 balance tax_tags GT6a tax tax_tags GT6b (7) Taxes Unreported in the preliminary return KR_OTUR 2 balance aggregation KR_UTPRZRT.balance tax aggregation KR_UTPRZRT.tax (8) Addition / subtraction of bad debts tax credit KR_OTBD 2 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (9) Total KR_OTT 2 balance aggregation KR_OTVTTII.balance + KR_OTVTTIP.balance + KR_OTVTC.balance + KR_OTVTO.balance + KR_OTZRTII.balance + KR_OTZRO.balance + KR_OTUR.balance + KR_OTBD.balance tax aggregation KR_OTVTTII.tax + KR_OTVTTIP.tax + KR_OTVTC.tax + KR_OTVTO.tax + KR_OTZRTII.tax + KR_OTZRO.tax + KR_OTUR.tax + KR_OTBD.tax Input Tax KR_IT 1 The amount for which tax invoice received KR_ITR 2 (10) Purchases of Goods/Services KR_ITPGS 4 balance tax_tags GT10a tax tax_tags GT10b (10-1) Deferral of Payment for Exporting Companies for Import of Goods KR_ITDPECIG 4 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (11) Purchase of Fixed Asset KR_ITPFA 4 balance tax_tags GT11a tax tax_tags GT11b (12) Taxes unreported in preliminary return KR_ITTUPR 2 balance aggregation KR_UTPRT.balance tax aggregation KR_UTPRT.tax (13) Tax invoice issued by purchaser KR_ITTIIP 2 balance tax_tags GT13a tax tax_tags GT13b (14) Other tax-deductible purchase KR_ITOTDP 2 balance aggregation KR_SSRCCSST.balance tax aggregation KR_ITOTDP.balance * 0.1 (15) Total (10)-(10-1)+(11)+(12)+(13)+(14) KR_ITT 2 balance aggregation KR_ITPGS.balance - KR_ITDPECIG.balance + KR_ITPFA.balance + KR_ITTUPR.balance + KR_ITTIIP.balance + KR_ITOTDP.balance tax aggregation KR_ITPGS.tax - KR_ITDPECIG.tax + KR_ITPFA.tax + KR_ITTUPR.tax + KR_ITTIIP.tax + KR_ITOTDP.tax (16) Non-deductible input-tax KR_ITNDIT 2 balance aggregation KR_NDITT.balance tax aggregation KR_NDITT.tax (17) Balance (15)-(16) KR_ITB 2 balance aggregation KR_ITT.balance - KR_ITNDIT.balance tax aggregation KR_ITT.tax - KR_ITNDIT.tax Taxes Payable (refundable) (output tax(9)-input tax(17)) KR_TP 1 tax aggregation KR_OTT.tax-KR_ITB.tax Tax reduction/exemption or deduction KR_TRED 1 (18) Other taxes reduced/exmpted or deducted KR_OTRED 4 tax aggregation KR_DOTCRT.tax (19) Credit card slip issuance deduction KR_CCSID 4 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (20) Total KR_TREDT 4 tax aggregation KR_OTRED.tax + KR_CCSID.tax (20-1) Small business VAT deduction KR_SBVD 1 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (21) Taxes unrefunded in preliminary return KR_TUPR 1 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (22) Taxes assessed for preliminary return KR_TAPR 1 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (23) Tax paid by business transferee KR_TPBT 1 tax external sum editable;rounding=0 (24) Prepaid tax of special payments by gold ingot purchaser KR_PTSPG 1 tax external sum editable;rounding=0 (25) Prepaid tax by credit card company KR_PTCCC 1 tax external sum editable;rounding=0 (26) Penalties KR_TPP 1 balance aggregation KR_STPVATPT.balance tax aggregation KR_STPVATPT.tax (27) Total of tax payable (refundable) KR_TPT 1 tax aggregation KR_TP.tax - KR_TREDT.tax - KR_SBVD.tax - KR_TUPR.tax - KR_TAPR.tax - KR_TPBT.tax - KR_PTSPG.tax - KR_PTCCC.tax - KR_TPP.tax Total of tax payable(refundable) by main business place that pays VAT for all other sub-business places KR_TPTMB 1 2. Bank Account for Tax Refund KR_BATR 0 balance external sum editable;rounding=0 tax external sum editable;rounding=0 3. Report for Business Closure KR_RBC 0 balance external sum editable;rounding=0 tax external sum editable;rounding=0 4. Reciprocity of Zero Rate Tax KR_RZRT 0 balance external sum editable;rounding=0 tax external sum editable;rounding=0 5. Tax Base Information KR_TBI 0 (28) KR_BT1 1 balance tax_tags GT28a (29) KR_BT2 1 balance tax_tags GT29a (30) KR_BT3 1 balance tax_tags GT30a (31) Import amount exemption KR_IME 1 balance tax_tags GT31a (32) Total KR_TTB 1 balance aggregation KR_BT1.balance + KR_BT2.balance + KR_BT3.balance - KR_IME.balance Only If Applicable KR_OPT 0 Unreported Taxes in the preliminary return KR_UTPR 1 Sales KR_UTPRS 2 VAT-Taxed KR_UTPRSVT 3 (33) Tax invoice KR_UTPRSVTTI 4 balance external sum editable;rounding=0 tax aggregation KR_UTPRSVTTI.balance * 0.1 (34) VAT-Taxed Other KR_UTPRSVTTO 4 balance external sum editable;rounding=0 tax aggregation KR_UTPRSVTTO.balance * 0.1 Zero Rate KR_UTPRSZR 3 (35) Tax Invoice KR_UTPRZRTI 4 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (36) Other KR_UTPRZRO 4 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (37) Total KR_UTPRZRT 3 balance aggregation KR_UTPRSVTTI.balance + KR_UTPRSVTTO.balance + KR_UTPRZRTI.balance + KR_UTPRZRO.balance tax aggregation KR_UTPRSVTTI.tax + KR_UTPRSVTTO.tax + KR_UTPRZRTI.tax + KR_UTPRZRO.tax Purchase KR_UTPRP 2 (38) Tax invoice KR_UTPRPTI 3 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (39) Other deductible input tax KR_UTPRODIT 3 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (40) Total KR_UTPRT 3 balance aggregation KR_UTPRPTI.balance + KR_UTPRODIT.balance tax aggregation KR_UTPRPTI.tax + KR_UTPRODIT.tax Other deductible input tax KR_ODIP 1 Specification of reception such as credit card sales slip KR_SSRCCSS 2 (41) General Sales KR_GS 4 balance tax_tags GT41a tax tax_tags GT41b (42) Fixed Asset KR_FA 4 balance tax_tags GT42a tax tax_tags GT42b (43) Deemed input tax KR_DIT 2 balance tax_tags GT43a tax tax_tags GT43b (44) Input tax credit for recycling of scrapped materials, etc KR_ITCRSM 2 balance tax_tags GT44a tax external sum editable;rounding=0 (45) Input tax credit for conversion to taxable business KR_ITCCTB 2 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (46) Inventory input tax KR_IIT 2 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (47) Collected bad debt tax KR_CBDT 2 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (48) Input tax credit for refund made to foreign tourists KR_ITCRFT 2 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (49) Total KR_SSRCCSST 2 balance aggregation KR_GS.balance + KR_FA.balance + KR_DIT.balance + KR_ITCRSM.balance + KR_ITCCTB.balance + KR_IIT.balance + KR_CBDT.balance + KR_ITCRFT.balance tax aggregation KR_GS.tax + KR_FA.tax + KR_DIT.tax + KR_ITCRSM.tax + KR_ITCCTB.tax + KR_IIT.tax + KR_CBDT.tax + KR_ITCRFT.tax Non-deductible input tax KR_NDITS 1 (50) Non-deductible input-tax KR_NDIT 2 balance tax_tags GT50a tax tax_tags GT50b (51) Common input tax credit for tax-free business KR_CITCTFB 2 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (52) Bad debt tax amount KR_BDTA 2 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (53) Total KR_NDITT 2 balance aggregation KR_NDIT.balance + KR_CITCTFB.balance + KR_BDTA.balance tax aggregation KR_NDIT.tax + KR_CITCTFB.tax + KR_BDTA.tax Details of other tax credit/reduction KR_DOTCR 1 (54) Tax credit for e-filing KR_TCEF 2 tax external sum editable;rounding=0 (55) Tax credit for e-tax-invoice issuance KR_TCETII 2 tax external sum editable;rounding=0 (56) Reduced tax for taxi service provider KR_RTTSP 2 tax external sum editable;rounding=0 (57) Tax credit for payment made by third party KR_TCPMTP 2 tax external sum editable;rounding=0 (58) Tax credit for Cash Receipt System Operator KR_TCCRSO 2 tax external sum editable;rounding=0 (59) Others KR_DOTCRO 2 tax external sum editable;rounding=0 (60) Total KR_DOTCRT 2 tax aggregation KR_TCEF.tax + KR_TCETII.tax + KR_RTTSP.tax + KR_TCPMTP.tax + KR_TCCRSO.tax + KR_DOTCRO.tax Penalties KR_P 1 (61) Failure to register business KR_FRB 2 balance external sum editable;rounding=0 tax aggregation KR_FRB.balance * 0.01 Failure to issue tax invoice KR_FITI 2 (62) Delay of issuance KR_FITIDI 4 balance external sum editable;rounding=0 tax aggregation KR_FITIDI.balance * 0.01 (63) Delay of reception KR_FITIDR 4 balance external sum editable;rounding=0 tax aggregation KR_FITIDR.balance * 0.005 (64) Failure of issuance KR_FITIFI 4 balance external sum editable;rounding=0 tax external sum editable;rounding=0 Failure to issue e-tax invoice KR_FIETI 2 (65) Delay of issuance KR_FIETIDI 4 balance external sum editable;rounding=0 tax aggregation KR_FIETIDI.balance * 0.003 (66) Failure of issuance KR_FIETIFI 4 balance external sum editable;rounding=0 tax aggregation KR_FIETIFI.balance * 0.005 Failure to aggregate summary of tax invoices classified by purchaser KR_FASTICP 2 (67) Failure to submit KR_FASTICPFS 4 balance external sum editable;rounding=0 tax aggregation KR_FASTICPFS.balance * 0.005 (68) Delayed Submission KR_FASTICPDS 4 balance external sum editable;rounding=0 tax aggregation KR_FASTICPDS.balance * 0.003 Failure to file returns/under-reporting KR_FFRUR 2 (69) Failure to submit (General) KR_FFRURG 4 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (70) Failure to submit (Intentional) KR_FFRURI 4 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (71) Understatement/Excess Report (General) KR_FFRURUERG 4 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (72) Understatement/Excess Report (Intentional) KR_FFRURUERI 4 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (73) Delayed Payment of tax KR_FFRURNPUT 2 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (74) Failure to report or under-reporting of tax base for zero-rating KR_FFRURURZR 2 balance external sum editable;rounding=0 tax aggregation KR_FFRURURZR.balance * 0.005 (75) Failure to submit details of cash sales KR_FFRURDCS 2 balance external sum editable;rounding=0 tax aggregation KR_FFRURDCS.balance * 0.01 (76) Failure to submit details of sales of properties KR_FFRURFSSP 2 balance external sum editable;rounding=0 tax aggregation KR_FFRURFSSP.balance * 0.01 Special Taxation for Payment of Value-Added Tax by Purchasers KR_STPVATP 2 (77) Failure to use transaction account KR_STPVATPFTA 4 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (78) Delayed payment to the transaction account KR_STPVATPDPTA 4 balance external sum editable;rounding=0 tax external sum editable;rounding=0 (79) Failure to submit credit card sales KR_STPVATPFSCCS 2 balance external sum editable;rounding=0 tax aggregation KR_STPVATPFSCCS.balance * 0.005 (80) Total KR_STPVATPT 2 balance aggregation KR_FFRURG.balance + KR_FFRURI.balance + KR_FFRURUERG.balance + KR_FFRURUERI.balance + KR_FFRURNPUT.balance + KR_FFRURURZR.balance + KR_FFRURDCS.balance + KR_FFRURFSSP.balance + KR_STPVATPFTA.balance + KR_STPVATPDPTA.balance + KR_STPVATPFSCCS.balance tax aggregation KR_FFRURG.tax + KR_FFRURI.tax + KR_FFRURUERG.tax + KR_FFRURUERI.tax + KR_FFRURNPUT.tax + KR_FFRURURZR.tax + KR_FFRURDCS.tax + KR_FFRURFSSP.tax + KR_STPVATPFTA.tax + KR_STPVATPDPTA.tax + KR_STPVATPFSCCS.tax Turnover of sales of VAT-free business KR_TOTFB 0 (81) KR_TFBT1 1 balance tax_tags GT81a (82) KR_TFBT2 1 balance tax_tags GT82a (83) Imported amount exmpted KR_TFBT3 1 balance tax_tags GT83a (84) Total KR_TFBTT 1 balance aggregation KR_TFBT1.balance + KR_TFBT2.balance - KR_TFBT3.balance Amount for which tax-free invoice issued/received KR_TFIIR 0 (85) Invoice Issued KR_TFII 1 balance tax_tags GT85a (86) Invoice Received KR_TFIR 1 balance tax_tags GT86a