Electric Power Industry Infrastructure Fund Levy Exemption and Refund Application

Порядок действий

Порядок действий

1. 01

   1. Confirm eligibility: Check whether the company started a manufacturing SME under the Korean Standard Industrial Classification, or, for a knowledge service business, whether it has a recognized corporate research institute or dedicated R&D department, and whether 7 years have not passed since business commencement. Resuming the same type of business within 1 year of closure, or establishing a new corporation in the same type of business while continuing the existing business, is not treated as a start-up.

2. 02

   2. Obtain the start-up confirmation: The exemption application must be accompanied by documents certifying start-up status under Article 39(2) of the Support for Small and Medium Enterprise Establishment Act, so if the company does not have a start-up confirmation certificate, it is first issued through the Start-up Confirmation System. Check that the industry and business commencement date on the certificate match the exemption application.

3. 03

   3. Prepare sales records and attachments: Individual businesses prepare VAT returns for the 3 most recent business years, and corporations prepare statements of adjusted revenue for the 3 most recent business years. The city, county or district checks the corporate register and business registration certificate through shared administrative information, and if the applicant does not consent to checking the business registration certificate, the applicant attaches it directly.

4. 04

   4. Apply to the city, county or district: Fill in the levy exemption application (Annex Form No. 1 of the Enforcement Rule of the Support for Small and Medium Enterprise Establishment Act) with the name of the levy to be exempted, the factory location and the representative's business history, and submit it to the mayor, county head or district head having jurisdiction over the principal office. Supplement the application if the city, county or district requests additional documents needed to confirm the exemption.

5. 05

   5. Confirm the exemption notice and claim a refund: If eligible, the city, county or district notifies the applicant and the levy-imposing agency in writing within 14 days of the business commencement date and exemption period. After the notice, check that the levy has been removed from the electricity bill, and for levies already paid during the exemption period, calculate the amount from billing and payment records and claim a refund.

Подача документов

Подача документов

Сроки и важные замечания

Сроки и важные замечания

Основные документы

Основные документы

A claim for refund of levies already paid lapses by prescription if not exercised for 5 years, so organize billing records starting from payments made right after business commencement and do not delay the exemption application.