Guide to Membership Fee Receipt Issuance and Expense Processing

May 4, 202622d ago

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[Notice] Guide to Issuance of Membership Fee Receipts (Payment Confirmation) and Expense Processing

Hello, this is Society of Sports Pharmacy. Starting this year, receipts for membership fees paid can be issued. We would like to inform you of the following regarding supporting documents for business expense processing after payment of membership fees.

Information on Proof of Membership Fee Documents

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Issued Document: Membership Dues Payment Confirmation or Receipt

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Legal Status of the Society: This Society is a non-profit organization holding registration number (234-82-73984).

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Taxation Classification: Since members pay 'membership fees' for the operation of the organization rather than as payment for services, they are not subject to the issuance of tax invoices under the Value Added Tax Act.

The member in question

✅ Member numbers 274~346 50,000 won (3rd installment)
✅ Membership Numbers 394~417 100,000 KRW (2nd installment)

Business expense processing methods

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Expense Recognition: Members of the Society (individual business owners such as pharmacy owners) may process expenses under the 'taxes and public charges' or 'membership fees' categories when filing their comprehensive income tax return, based on receipts (confirmation of payment of membership fees) issued by the Society.

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Evidence of proof: Membership fees paid to a non-profit organization are exempt from the obligation to obtain qualified supporting documents (tax invoices, etc.) even if they exceed 30,000 won, so receipts issued by the society and transfer records alone serve as sufficient proof.

How to apply for issuance

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After depositing the membership fee, please provide your [Name / Business Registration Number]. We will issue receipts sequentially after verification.

If you would like a receipt, please fill out the Google Form below.
Go to apply

Society of Sports Pharmacy will do its utmost to ensure the smooth academic activities and protect the rights and interests of the society members. Thank you.

Sincerely, Jung Sang-won, President of the Society