It is essential that customs tax authorities secure accurate information on prices actually paid or payable for the imported goods because in many cases there is undervaluation or overvaluation that is inconsistent with the actual transaction value, regardless of whether it is a transaction conducted at arms-length or between related parties.
Customs authorities often need to further verify the customs tax value, declared by taxpayers seeking to avoid tax obligations, in order to identify non-compliance cases. In these instances, it is highly desirable that they secure appropriate information on the characteristics of each case. However, as most tax information exists within the taxpayer’s purview, notable information asymmetries occur, and some complimentary measures as follows are needed to solve those problems. (The rest omitted)
- 관세가격 평가를 위한 과세자료의 확보방안 연구(Securing schemes of tax information related to customs valuation)
관세가격 평가를 위한 과세자료의 확보방안 연구(Securing schemes of tax information related to customs valuation)
서울 : 한국조세연구원
|Subject Country||South Korea(Asia and Pacific)|
|Subject||Economy < Economic Administration|