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Regulations for the Implementation of the Law on Foreign-Invested Business and Foreign Individual Tax (as amended by Decision No. 88 of December 26, 2002, of the Cabinet), 朝鲜民主主义人民共和国
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2002
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议定:
2002年6月14日
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Article 1 states that these Regulations are intended to ensure proper implementation of the Law on Foreign-Invested Business and Foreign Individual Tax and to establish a disciplined system in tax payment.
Article 36 states incomes from the licensing of intellectual property rights and technical know-how are subject to personal income tax.
Articles 38(2) and 40(3) provide for personal income tax on royalties from intellectual property rights and technical know-how.
Article 54 states that a foreign individual who has inherited intellectual property rights in the territory of the State shall pay inheritance tax.
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외국인투자기업 및 외국인세금법 시행규정 (2002년 12월 26일 내각결정 제88호로 수정)
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WIPO Lex序号
KP034