Issuance of a mandatory cash receipt for cash transactions of 100,000 won or more for beauty and dog products

▲ 10 types of businesses with mandatory issuance of cash receipts to be added from next year ⓒ Data from the National Tax Service

Starting next year, 10 businesses, including beauty salons and gosiwon, will be added to the mandatory cash receipt business.

According to the National Tax Service on the 15th, e-commerce retail, hair beauty, clothing retail, shoe retail, communications equipment retail, computing devices and Peripherals and software retailers must issue cash receipts starting next year.

In addition, the pet and related products retail business, the reading room operating business, the gosiwon operating business, and the heating hardware and equipment retail business are also included in the issue, and are expected that the number of such businesses reaches 700,000.

Mandatory issue traders are required to issue a cash receipt even if the consumer does not request a cash transaction of 100,000 won or more per transaction after January 1 of the next year. do.

If a cash receipt is not issued even if the service transaction price is received in cash, an additional 20% tax is applied on the issuance obligation violation.

Even if an agreement with the consumer not to issue cash receipts at the time of the transaction under ‘cash transaction conditions and price discount’, it is also a violation of the obligation to issue cash receipts.

Attention needs to be paid to business operators in the relevant industry, as it is judged based on the actual business, not the type of business with trade registration symptoms, whether or not the newly added mandatory issuance business applies.

If a consumer does not receive a cash receipt after conducting a cash transaction of 100,000 won or more per case with a mandatory issuing company, a consumer can report it within 5 years from the date of the transaction by attaching documents that confirm the transaction, such as a contract, receipt and deposit without a bank book.

When the National Tax Service confirms that it has not been issued, it plans to pay a reward equal to 20% of the reported amount of non-issuance to the reported consumer.

An official from the National Tax Service said: “If a worker receives a cash receipt, he may receive a higher income deduction than a credit card, so actively participate in obtaining a cash receipt in daily life.” . I will sincerely issue it so as not to receive it ”.

On the other hand, the cash receipt system was introduced in 2005, and the issuance amount started at 18.6 billion won in the current year, followed by 68 trillion won in 2009, and then increased to 11.8 trillion won. last year, contributing to the formation of objectives.