Enforcement Rules of Value-added and Non-value-added Business Tax Act Article 7

Terms used in Paragraph 2, Article 6-1 and Subaragraph 9, Article 7 of the Act are defined as follows:1. "Enterprise inside a technology industrial park" means an enterprise established in accordance with the Act for the Establishment and Administration of Technology Industrial Parks.2. "Enterprise inside a science park" means an enterprise established in accordance with the Act for Establishment and Administration of Science Parks.3. "Enterprise inside an agricultural technology park" means an enterprise established with approval, in an agricultural technology park in accordance with the Act of Establishment and Administration of Agricultural Technology Parks.4. "Enterprise inside a free trade zone" means an enterprise established in accordance with the Act for the Establishment and Management of Free Trade Zones.5. "Bonded factory" means a bonded factory approved by and registered with Customs in accordance with the Regulations Governing Customs Bonded Factories.6. "Bonded warehouse" means a bonded warehouse approved by and registered with Customs in accordance with the Regulations Governing the Establishment and Management of Bonded Warehouses.7. "Logistics center administered by Customs" means a logistics center approved by and registered with Customs in accordance with the Regulations Governing Customs Clearance for Goods in Logistics Centers.