5.1. What is Taxpayer?
A taxpayer is a taxing company that transfers assets or provides services.
A taxable business operator refers to an entity that independently carries out economic activities regardless of the place or purpose, economic activity refers to all activities involved in manufacturing, sales of goods, service provision, including mining, agriculture and professional services, and refers to the continuous use of tangible or intangible assets to earn income.
What is a taxable business?
Many companies such as the manufacturing industry, trading companies, financial institutions, etc. fall under the taxable business definition. Taxable businesses can also be categorized into "taxable transactions" and "tax-free transactions". As a representative of "taxation transactions", commercial activities such as sales of goods in manufacturing industries and trading companies can be cited. As a representative of "tax-exempt transactions", the sale of goods and the provision of services by financial institutions, welfare and health related companies, and education-related companies and organisations can be cited. (Tax exempt transaction)
- Special measures of small businesses
Tax exempt corporation
This is applicable to corporations that are not tax collectors, such as research institutes and non-profit corporations. It is different from a corporation that earns income from tax exempt sales like a financial institution or a nursing home as it does not operate the business inherently.
Final consumer
It is a general individual
