MyAIDevelopment · Product · Operations notes

Business Track Overview

This is general information, not legal or tax advice. Rules change often, so verify with the official source or a licensed tax accountant (semusa) or lawyer before acting.

Reference date: 2026-09-28

A good product can still cost you money in taxes, penalties and contract disputes if the business form around it is wrong.

The goal of this track is to give a solo or small software business a map for deciding what to file, register and keep, when, and where.

Intended readers:

The Three Pillars

Pillar Core question Documents
Business registration In what form, under which industry code, and where do you register 01, 02
Legal How do you define relationships with customers, staff, contractors and open source 03, 04, 05
Tax Which taxes do you file and when, and what evidence do you keep 06, 07, 08
Public support Which support programs exist and where to find them 09 
flowchart LR
    I[Idea and product] --> E[Choose business form]
    E --> R[Business registration]
    R --> L[Terms, privacy, contracts]
    L --> S[Start selling]
    S --> T[VAT and income tax filing]
    T --> H[Hiring and contractors]
    H --> T
    E --> G[Check support programs]
    G --> R

Document Map

No. Document One-line summary
01 Sole Prop, Corporation, VAT Type How to choose between sole proprietorship and corporation, simplified and general VAT, plus incorporation basics
02 Registration and Mail-Order Sales Industry codes, Hometax registration, business address, business account and cards, mail-order business report
03 Terms, Privacy, E-Commerce Terms of service, privacy policy, withdrawal rights and subscription billing rules
04 Contracts, IP, Open Source Service contracts, NDAs, trademark filing, copyright ownership, open-source licenses
05 Hiring, Social Insurance, Freelancers Employment contracts, the four social insurances, 3.3% contracts and disguised-freelancer risk
06 VAT, Zero Rate, Tax Invoices VAT filing periods, zero rating for overseas revenue, electronic tax invoices
07 Income Tax, Corporate Tax, Withholding, Books Individual and corporate income tax, withholding, payment statements, books and expenses
08 Startup Relief, Tax Calendar, Accountants Startup SME tax reduction, the yearly tax calendar, when to hire a tax accountant
09 Startup Support Programs K-Startup, the integrated announcement, registration timing and eligibility

Reading Order

Not registered yet
→ 09 (check support-program eligibility first)
→ 01 → 02
→ 03 → 04
→ 06 → 07 → 08
→ 05 once you hire someone

Why the order matters: some programs for pre-founders accept only applicants who hold no business registration. Registering first can cost you eligibility.

Principles of This Track

Bad example:

I applied for simplified VAT status using a threshold I read on a blog.

Good example:

I checked this year's threshold and its start date on the National Tax Service (NTS) guide page, and saved a screenshot of the application screen in my bookkeeping folder.

Key First-Year Checklist

References