전화 ARS
TERMTelephone ARS
Telephone-based electronic tax-invoice issuance route available as an alternative to Hometax, ASP or ERP issuance.
Flagship reference
Global Fiscalisation Terminology Reference
A common language for fiscalisation, digital tax control, e-invoicing and e-reporting — built to make cross-jurisdiction discussion clearer and more precise.
144Jurisdictions
2867Terms
V1/2026Latest edition
Why the GFTR matters
Supporting a common language for global fiscalisation
Different jurisdictions use different terms for similar concepts. The GFTR brings clarity by providing consistent, evidence-based definitions and jurisdictional context — helping governments, tax authorities, businesses and technology providers communicate more effectively.
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2,867 terms
현금(소득공제)
TERMCash Receipt for Income Deduction
Cash-receipt label used when issuing a cash receipt to a final consumer for income-deduction purposes.
현금(지출증빙)
TERMCash Receipt for Expense Evidence
Cash-receipt label used when issuing a cash receipt to a business customer for expense-evidence purposes.
현금영수증 가맹점
TERMCash Receipt Merchant
Business operator registered or required to register as a cash-receipt merchant under the Korean cash-receipt framework.
현금영수증 자진발급
TERMVoluntary Cash Receipt Issuance
Cash-receipt issuance mechanism used where a cash receipt is issued without the customer’s identification details at the time of transaction, according to Korean cash-receipt rules.
현금영수증 카드
TERMCash Receipt Card
NTS cash-receipt card used as a customer or business identification method for receiving cash receipts in the Korean cash-receipt system.
홈택스 / Hometax
TERMHome Tax Service
NTS electronic tax-service platform used for tax filing, tax payment, tax certificates, electronic tax-invoice issuance, cash-receipt services and simplified VAT filing for qualifying foreign electronic-service suppliers.
Who is it for
Who is it for
Governments & tax authorities
Useful for teams shaping fiscal policy, compliance architecture and regulatory communication.
Technology providers
Supports shared interpretation across product, compliance, implementation and commercial teams.
Researchers & analysts
Provides a reference point for comparative work, evidence synthesis and terminology alignment.
Associations & advisers
Helps explain country-specific language and reduce ambiguity in cross-border discussions.
How the GFTR supports work
How the GFTR supports work
Stronger cross-jurisdiction dialogue
Supports consistent understanding across different regulatory frameworks.
Better policy and implementation
Helps align discussions between governments, tax authorities and the private sector.
Practical, evidence-based definitions
Built from real-world systems and authoritative sources across jurisdictions.
A living reference
Regularly updated to reflect ongoing regulatory developments and emerging practices.