Originating goods   The following goods shall be considered as originating in a Party: 1. Goods wholly obtained in a Party within the meaning of Article 6 hereof. 2. Goods obtained in a Party incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the Party concerned within the meaning of Article 7 hereof. Article 6. Wholly obtained goods 1. For the purposes of paragraph 1 Article 5, the following shall be considered as wholly [...]

Application of risk management in management of tax refund   1. The tax authorities shall receive the tax refund dossier, based on the classification of the database system of tax operation information on classification of taxpayers in settlement of tax refund dossier and selection for verification and inspection after tax refund specified in Article 19 of this Circular, they shall apply the appropriate measures in settlement and handling of tax refund dossiers. a) Classification of settlement of tax refund dossiers. – The General [...]

Closely monitoring taxpayers with signs of violation of tax law   1. The taxpayers in the following cases of close monitoring about tax are the taxpayers with the following signs: a) The taxpayers doing transactions through banks have doubtful signs as prescribed by law on prevention and control of money laundry related to the tax evasion and tax fraud. b) The taxpayers or their legal representatives are prosecuted for acts of violation of tax and printed matters of tax. c) The taxpayers with high [...]