소득세법 시행령
Article 118-7 (Tax Credit for Donations, etc.)
제118조의7 기부금의 세액공제 등
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제59조의4제4항에 따라 거주자가 지출한 기부금에 따른 기부금 세액공제액을 종합소득금액 산출세액에서 공제하는 경우에는 제79조제4항 및 제81조제3항부터 제6항까지의 규정을 준용한다. <개정 2015.2.3>
When the tax credit amount for donations arising from donations paid by a resident in accordance with Article 59-4 (4) of the Act is deducted from the tax amount to be calculated on the composite income amount, the provisions of Article 79 (4) and Article 81 (3) through (6) shall be applied mutatis mutandis. <Amended on Feb. 3, 2015>
원천징수의무자는 법 제137조, 제137조의2 및 제138조에 따른 근로소득세액 연말정산 또는 법 제144조의2에 따른 사업소득세액의 연말정산을 할 때 기부금세액공제를 적용받은 거주자에 대해서는 지급명세서를 제출할 때에 해당 거주자의 기부금명세서가 전산처리된 테이프 또는 디스켓을 관할 세무서장에게 제출하여야 한다.
When performing the year-end tax adjustment for earned income tax in accordance with Article 137, Article 137-2, and Article 138 of the Act, or the year-end tax adjustment for earned income tax in accordance with Article 144-2 of the Act, the withholding agent shall submit a tape or diskette processed with the resident's donation statement to the head of the competent tax office when submitting the payment statement for a resident who has received a donation tax credit.
법 제59조의4제4항에서 "제73조제1항제4호에 따른 자 등 대통령령으로 정하는 자"란 법 제73조제1항제4호에 따른 사업자를 말한다. <개정 2015.2.3>
The "person designated by Presidential Decree, such as a business operator falling under Article 73 (1) 4. of the Act" in Article 59-4 (4) of the Act refers to a business operator falling under Article 73 (1) 4. of the Act. <Amended on Feb. 3, 2015>
법 제59조의4제4항에 따라 세액공제를 받으려는 거주자에게 사업소득이 있는 경우 법 제59조의4제4항제2호가목에 따른 한도액을 계산할 때 종합소득금액은 기부금을 필요경비에 산입하기 전의 소득금액을 기준으로 한다.
In cases where a resident who intends to receive a tax credit in accordance with Article 59-4 (4) of the Act has business income, when calculating the limit amount under Article 59-4 (4) 2. (a) of the Act, the composite income amount shall be based on the income amount before the donations are included in necessary expenses.
삭제 <2015.2.3>
Deleted. <Feb. 3, 2015>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.