1. Taxpayer

a. Taxpayer

(1) A person who engages in the supply of goods or services independently in the

course of business, whether or not for profit, is liable to value added tax.

(2) Taxpayers include individuals, corporations, national and local governments,

associations of local authorities, any bodies of persons, and unincorporated

foundations of any other organizations are generally subject to Value Added Tax.

b. Registration

(1) Registration

A person who newly starts a business shall register the required particulars of each

business place within twenty days from the business commencement date. The

particulars may be registered before the business commencement date. Then the

tax office having jurisdiction over the business place of the trader (hereinafter "the

competent tax office") shall issue a business registration certificate to the trader

concerned.

(2) Notification of change in status

A registered trader who has suspended or closed down the business or who has

come to recognize a change in any of registered particulars is required to make a

report without delay to the competent tax office. The same applies when a person

who has registered prior to the planned business commencement date fails to

actually start his business.